Coronavirus (COVID-19) and VAT ― further VAT consequences

Produced by Tolley
  • (Updated for Coronavirus (COVID-19))

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Coronavirus (COVID-19) and VAT ― further VAT consequences
  • Changes to communication and contact with HMRC
  • Notifying error correction
  • Correspondence regarding barristers and advocates
  • Notifying the option to tax (and extension to time limit)
  • Applying for Simplified VAT Accounting (SIVA)
  • Making Intrastat submissions
  • Contacting NIRU
  • Delayed implementation of new VAT measures
  • Extension of Making Tax Digital (MTD)
  • More...

Coronavirus (COVID-19) and VAT ― further VAT consequences

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

For an overview of the impact of coronavirus on VAT more broadly, see the Coronavirus (COVID-19) and VAT ― overview guidance note.

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 indicated 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 inbox.btcnevaterrorcorrection@hmrc.gov.uk.

The process for correcting errors is covered generally in the Correcting errors guidance note.

Correspondence regarding barristers and advocates

HMRC has updated guidance dealing with barristers and advocates 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

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