HMRC facing delays in processing VAT error corrections, aiming for 40 working days turnaround; more complex cases may take longer. Errors from past 4 years must be separately notified if exceeding specific limits. Form VAT652 online submission preferred, paper option still accepted. HMRC Notice 700/45 suggests contacting error correction team if no response within 21 days, but spokesperson confirms most cases processed within 40 working days. Repayments subject to risk screening. VAT consultant suggests threshold for separate disclosures overdue for inflationary increase to reduce workload.