Clarification on VAT Error Correction Application and communication via Agent Access

Dear HMRC Support, I am seeking clarification regarding my VAT error correction application (VATError652) filed three weeks ago. To submit the application, I temporarily revoked my regular accountant's agent access and granted access to a third-party accountant, as my regular accountant was unavailable. Now that the submission is complete, I have reinstated my regular accountant and revoked the third-party accountant's access. I have a few questions regarding this: 1.) If/When HMRC responds to the application filed, will the reply go to my current agent (the regular accountant now authorised), or to the third-party accountant who submitted the application? 2.) Will HMRC also send correspondence directly to me as the business owner? 3.) Can you provide any guidance on how long the VAT error correction refund process typically takes? My application involves a significant vat refund request under the correction, because Amazon did not collect VAT for my NETP business since 2021. As you may be aware by now, Amazon has frozen disbursements on sellers until these VAT refunds are processed, which is causing severe cash flow concerns and disrupted many businesses, some even into liquidation. Any insights into expected timelines would help with planning as we approach a busy Q4 season. Thank you for your support.

Hi. I would contact the error correction team to confirm where they will send you the correspondance regarding this. If you contact the Helpline on 03002003700 then we can put you through to them or you can email them directly on inbox. How to correct VAT errors and make adjustments or claims (VAT Notice 700/45)   . Thank you .

 

Thank you for the response. What is the inbox email please?

The third party Accountant did not need to be assigned as agent, they could have filed the VAT652 online using just their email address. https://www.tax.service.gov.uk/submissions/composite-auth/auth-selection-form/notification-errors-vat-returns?continue=%2Fsubmissions%2Fnew-form%2Fnotification-errors-vat-returns HMRC will write to you as the taxpayer, I would also expect HMRC to reply to the tax agent who filed the VAT652 (the third party agent), but you should also disclose this error to your usual Accountant or else when the usual Accountant comes to do year end accounts and VAT return reconciliations, nothing will balance as the VAT652 is dealt with outside of the VAT return quarters but your bank account will show a large refund coming from HMRC which will not match to the VAT returns. Timescales to process is variable, can be between 1-3 months, but if many NETP marketplace traders are now suddenly submitting VAT refund claims, then you can see that HMRC may be very busy with these claims and so a delay in processing is to be expected. I would expect HMRC to enquire into the detail of your refund and so the delay you are having is probably because your refund claim is waiting to be allocated to an Officer who will then contact you and request evidence and documents to justify the refund.

Hi,
The email address is nbox.btcnevaterrorcorrection@hmrc.gov.uk
Thank you.