V1.405 Coronavirus (COVID-19)—further VAT consequences

Part V1 General principles and rates of tax

V1.405 Coronavirus (COVID-19)—further VAT consequences

V1.405 Coronavirus (COVID-19)—further VAT consequences

This paragraph examines several areas of VAT which have been impacted by the coronavirus (COVID-19) outbreak.

For an overview of coronavirus and VAT more broadly, see V1.401.

Changes to communication and contact with HMRC

The ability to communicate with HMRC using traditional means has been impacted by the coronavirus outbreak. A number of the key changes are described below.

Notifying error correction

HMRC has indicated1 that for the time being it is no longer possible to submit form VAT 652 (which is used to tell HMRC about VAT return errors) by post. However, the form can be submitted by email to

The process for disclosure of VAT under/over declared is covered generally in V5.159.

Correspondence regarding barristers and advocates

HMRC has updated guidance dealing with barristers and advocates2 to reflect temporary changes to communication/contact that have been put in place to stop the spread of coronavirus. This includes asking for electronic payment of VAT on professional fees instead of by cheque. Where a return is required, taxpayers are asked to contact the Government Accounting and Barristers Team by phone on 03000 556500 who will then issue a return by email.

Notifying the option to tax (and extension to time limit)

HMRC has made changes to how the option to tax is notified during the coronavirus pandemic3. Any notification of an option to tax should be made using form VAT1614A and sent to HMRC via

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