Late claims for VAT

Late claims in VAT declarations arise in two ways:

• A transaction that was included in a previous VAT return has been amended or deleted and so the correction will appear as a late claim. 

• A new transaction is dated in a previous month/quarter and so should have been included in a previous VAT return. 

When HMRC's under/over declaration limit of £10,000 VAT is not reached, a single VAT return is produced including the value of any late entries.

If the £10,000 limit is exceeded, any edits or late entries will not be included in the regular VAT return and you will see this message:

In this case a Supplementary return will be generated specifically for the late claims, which you must submit manually. 

Following the HMRC link below provides a way to check how to report errors

Tell HMRC about errors in your VAT Return - GOV.UK

On 8th September 2025, HMRC introduced a dedicated online form for reporting VAT errors, replacing the now-withdrawn VAT652 form. This new reporting process is accessible through your Government Gateway login.