If you notice an error on a VAT return which relates to a period covered by the VAT Payments Deferral Scheme, you should send a VAT652 form to HMRC as soon as possible.
You will then receive a Statement of Account confirming your balance, and if any extra payments are needed as a result, you can contact HMRC to defer these too, before the end of January.
You can:
- pay the deferred VAT in full on or before 31 March 2021
- opt in to the VAT Deferral New Payment Scheme when it launches in early 2021 (more information to follow shortly)
- contact HMRC if you need more help to pay
For further information please visit the GOV.UK website.