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

See below link to get to the online VAT652 form.

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