Covid 19 – VAT error notifications by email only

HMRC have announced today that as part of their changed working practices in response to the Covid 19 threat, they will no longer accept notification of error corrections by post using paper versions of form VAT 652 (VAT Error Correction Notice). Instead, all notifications must now be made by email to the HMRC email address inbox.btcnevaterrorcorrection@hmrc.gov.uk.

We understand that this is a temporary measure and has immediate effect, so any business working on an error correction should not send it by post but should instead submit to HMRC using this link. Where a business has an allocated HMRC officer or if the correction is being made in the context of current conversations with an officer of HMRC, it would be prudent to send them a copy of the notification.

If you would like to chat through how this this change of practice might affect you or if you would like to discuss a VAT matter, please call or email your usual Centurion contact, or email us at emailus@centurionvat.com.

HMRC’s announcement is as follows:

‘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 inbox.btcnevaterrorcorrection@hmrc.gov.uk.  We will issue any further updates in due course.

Please note 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.

• We accept that, by sending us your VAT652 via email, you understand and accept the risks of using email – interception, integrity, alteration and

• HMRC will not respond via email from this mailbox. Responses will be by post.  

We have updated the error correction guidance on gov.uk.

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

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