Input VAT and invoices over 6 months old

I have a situation where purchase invoices totalling £80,000 + VAT were received in late March 2024 with a payment date of 1 October 2024. The £16,000 of input VAT on these invoices was not claimed by the company in the Q/E 31 March 2024 return, as it was known at the time that the full credit period would be taken and the invoices would not be settled within 6 months. Should this input VAT simply be claimed in the return for the Q/E 31 December 2024? Turnover for the business is £10m, spread evenly throughout the year - so 1% of Box 6 would be approx £25,000 each quarter.

Hi Robo Cod,
If you need to complete an error correction then please see the guidance below
For errors of a net value between £10,000 and £50,000 which exceed the limits described below, or errors which exceed £50,000 or for errors of any size.
You must use this method if the:
net value of errors found on previous returns is between £10,000 and £50,000 and exceeds 1% of the box 6 (net outputs) VAT Return declaration due for the current return period during which the error was discovered
So in your case if the £16K is less than 1% of the box 6 figure for the current period you are reporting the error in then you would report it on the VAT return and there would be no requirement to notify us using a VAT 652 form.
Please see the guidance below:
4. Correcting VAT errors on a return already submitted.
Thank you.