Topic: Error Correction
You can adjust your next VAT Return if the net value of the errors is £10,000 or less. You can also adjust your next VAT Return if your error amount is up to 1% of your box 6 figure (up to a maximum of £50,000). You must report the error to HMRC if it's above the reporting threshold.
Planning point: Although an error could meet all the above, i should still submit form VAT 652 to HMRC to make full disclosure and avoid a potential careless error penalty even if the correction is done on the VAT return. There is a box to tick to confirm the tax has been included on a VAT return.