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Form VAT652 - HM Revenue and Customs - GOV UK

Form VAT652 - HM Revenue and Customs - GOV UK 2025

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The document is an application form for voluntary clearance amendment due to underpayment of customs duties and VAT. It outlines the necessary details required from the importer and their representative, including reasons for the amendment, supporting documentation, and payment information. The form must be completed and submitted to HM Revenue and Customs (HMRC) via email or post, with specific instructions on how to fill it out correctly to avoid delays in processing.

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