Thank you for your reply.
You should prepare a detailed schedule of transactions omitted from reverse charge calculations by quarter and volunteer this information to the Officer when he/she visits your premises for a check. This would help you in mitigating any penalties and interest that may arise resulting from this omission.
If I were you, be honest with the officer and make the officer aware of your course to action to rectify this error. If you have an accountant, you should ask your accountant to be present at the visit to ensure there is professional input on your behalf.
I would like to draw your attention to VAT Notice 735 Sec 8.6 here and in particular to this part "where you do not account for the reverse charge when you should, it is possible that you could be assessed for your supplier’s output tax, which you should have entered on your own VAT return. You might also incur penalties and interest."
From past experience I would recommend you stay calm and collective and cooperate with the VAT Officer.
I hope this is helpful and answers your question.
If you have any other questions, please ask me before you rate my service – I’ll be happy to respond.