Readers’ forum: VAT errors

My client is a printer and it has come to light that he has been charging VAT for the past six years to an undertaker for their advertising brochures. The brochures should be zero rated as printed matter – the undertaker only claims 50% input tax apparently so the VAT overcharge is important.

We have agreed that the client will repay all VAT incorrectly charged for the past four years which is £38 000. Am I correct in saying that I should submit a VAT652 to HMRC because the errors exceed £10 000?

The undertaker has asked me to issue replacement VAT invoices for every incorrect invoice issued in the past four years backdated to the original invoice date. Is this correct – he has referred me to VAT Notice 700/45 paragraph 3.3?

Apparently the undertaker’s accountant said that if it is...