VAT Error Correction – submit VAT652 by email

9 April, 2020

HMRC have added the following information to their error correction guidance:

“In order to support individuals and businesses through the short-term impacts of Covid-19, we are introducing new ways of working. To ensure that VAT customers can continue to submit Error Correction Notices we will temporarily accept these by email.  Please send your completed form VAT652 to [email protected].  We will issue any further updates in due course.”

We have also been asked to highlight that:

The email inbox should only be used to submit VAT Error Correction Notices (VAT652) and is not for general use. Please do not use it for any other use as your correspondence will not be actioned.

  • HMRC accept that, by sending them your VAT 652 via email, you understand and accept the risks of using email – interception, integrity, alteration and non-repudiation.
  • HMRC will not respond via email from this mailbox. Responses will be by post.

HMRC are continuing to look at new ways of working, including wider use of email, while ensuring the security of customer data.