Do you need to resolve any VAT liability issues?

If you have indicated you have under-declared VAT or should have registered for VAT on an occasion when you have previously exceeded the threshold you will also receive a VAT 1 Application for Registration form. If you told HM Revenue & Customs that you have under-declared VAT you will receive a form VAT 652 Notification of Errors in VAT Returns to complete.

Any reported VAT irregularities will be reviewed and dealt with by the relevant HM Revenue & Customs VAT team. Any payment covering VAT liabilities must be made separately from your calculated disclosure amount as you will receive a payment request for any VAT amounts due under a separate cover.