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.

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 pandemic2. Any notification of an option to tax should be made using form VAT1614A and sent to HMRC via email to There is also a possibility of using an electronic signature on the notification (a change which has since been made permanent)3.

In addition, HMRC also announced4 that it would make temporary changes to the time limit for opting to tax, which was temporarily increased from 30 days to 90 days. The changes initially applied to decisions made between 15 February and 31 October 2020. The final date was subsequently extended to 31 July 20215. The time limit has since reverted to the normal 30 days.

For the option to tax generally,

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