Guidance

How to fill in and submit your VAT Return (VAT Notice 700/12)

Find out how to fill in your VAT return, about using VAT accounting schemes and how to submit your return electronically.

From:
HM Revenue & Customs
Published
13 April 2018
Last updated
19 February 2024 — See all updates

1. Overview

1.1 What this notice is about

This notice helps you complete the VAT return and provides information on how to submit your completed return to HMRC. It will guide you through the form, box by box.

Make sure that you read any VAT notices relevant to your circumstances before you complete your return.

1.2 Software returns

Virtually all VAT-registered businesses are required by law to submit their returns via functional compatible software and pay electronically. See VAT Notice 700/21 for more information.

If you are required to submit a VAT return using functional compatible software, the software provider you choose will give guidance on how to submit your return using their product.

If you are exempt from this requirement to keep digital records, you do not have to submit a software return. See VAT Notice 700/21 about exemptions from digital record keeping. If you do not have to submit a return using software, you can do it online. However, if you cannot file online HMRC will offer you an alternative. If you’re entitled to file a paper return, we will send you one.

There are legal conditions that apply to submitting returns online and getting the extra time for paying electronically.

You can find more information about submitting your return and making payment in section 5.

2. Explanation of some common VAT terms

This section gives a brief summary of some of the common terms you’ll read about in this notice. If you’re completing a return for the first time, it might be helpful to read the VAT guidance.

2.1 Supplies

This is the term for the sale of goods or services which you make by way of business. All goods and services that are subject to VAT (at the standard-rate, reduced or zero-rate) are called ‘taxable supplies’.

2.2 Output VAT

This is the VAT on your sales of goods or services. These sales are known as outputs. Output VAT (or output tax) is the VAT you charge and collect from your customers on goods or services going out of the business if you’re registered for VAT.

2.3 Input VAT

This is the VAT that you can claim on amounts paid to your suppliers for goods and services that you buy for your business. These purchases are known as inputs. Input VAT (or input tax) is the VAT you can reclaim on goods and services coming in to your business if you’re registered for VAT.

If you make, or intend to make, both taxable and exempt supplies and you have to pay input VAT that relates to both kinds of supply, you’re classified as ‘partly exempt’. Your recovery of input VAT in such circumstances is subject to the partial exemption rules.

2.4 Tax due

Your return asks you to record the output VAT payable to us and the input VAT you can claim back from us. If the output VAT is greater than the input VAT, you’ll owe the difference to us. This is a tax due return.

If the input VAT you can claim is greater than the output VAT you owe, you’ll be due a repayment of VAT from us. This is a repayment return.

2.5 VAT period

The top of your return will show the inclusive dates that the return covers. For example, if you submit quarterly returns and the end date shown on the return is 31 March 2018, then it will cover the period from 1 January 2018 to 31 March 2018 and be called period 03/18. If it ends on 31 August 2018, your return period will be called 08/18.

2.6 Tax point

There are rules for working out the time when a supply of goods or services is treated as taking place. This is called the tax point. You must account for VAT in the VAT period that the tax point occurs in at the rate in force at that time unless you use the Cash Accounting Scheme described in section 4.2.

2.7 Imports

These are goods and related costs that you buy for your business from suppliers outside the UK or if you’re bringing these into Northern Ireland, from outside the EU. You can reclaim any VAT that you pay on these goods as input VAT, depending on the normal rules. You can follow the Import goods into the UK: step by step.

2.8 Acquisitions

These are goods that you bring into Northern Ireland from EU member states. You may have to account for VAT, but you can also recover that VAT as input tax.

2.9 Exports

These are goods that are supplied from England, Scotland or Wales to customers outside the UK, or goods supplied from Northern Ireland to customers outside the EU. These supplies are normally zero-rated. You can find out how and when you can apply zero-rated VAT to exported goods in VAT on goods exported from the UK (VAT Notice 703).

2.10 Dispatches or removals

These are goods that you supply to customers in an EU member state that are dispatched or removed from Northern Ireland. Goods leaving Northern Ireland to go to an EU member state are not called ‘exports’, but are dispatches or removals.

3. How to fill in each box on your return

The requirements shown here apply to both paper and online returns. If you are required to submit a software return, the same requirements apply. Your software will compile the figures required for the return from your digital records and fill in the return boxes for you.

You’ll need to read section 4 if you’re using a special VAT accounting scheme such as:

  • Flat Rate Scheme for small businesses
  • cash accounting
  • annual accounting
  • margin schemes for second hand goods, works of art, antiques and collectors’ items
  • payments on account
  • reverse charge accounting

If you use a retail scheme, you can find more information in Retail schemes (VAT Notice 727).

3.1 Completing a paper return

The paper version of the return is designed to be read by a machine, so you must:

  • use black ink
  • make sure you write within the lines of the boxes
  • write 0.00 (or 0 if no pence is required) if a box does not apply, do not strike through it or write anything in it 
  • not enter more than one amount in any box
  • not enter a minus sign in box 5
  • not attach anything to the return

3.2 Filling in box 1

Box 1 VAT due in the period on sales and other outputs

Include the VAT due on all goods and services you supplied in the period covered by the return. This is your ‘output VAT’ for the period.

VAT may also be due on supplies outside the mainstream of your business. This does not include exports or dispatches as these are zero-rated. Include the VAT due in this period on imports accounted for through postponed VAT accounting.

Some examples are:

  • fuel used for private motoring where VAT is accounted for using a scale charge (read Motoring expenses (VAT Notice 700/64))
  • the sale of stocks and assets
  • goods you take out of the business for your own private use
  • VAT due under reverse charge accounting and the gold scheme (read paragraph 4.6)
  • supplies to your staff
  • gifts of goods that cost you more than £50, excluding VAT
  • distance sales to Northern Ireland which are above the distance selling threshold or, if below the threshold the overseas supplier opts to register for VAT in the UK
  • commission received for selling something on behalf of someone else
  • VAT shown on self-billed invoices issued by your customer

Points to remember when filling in box 1:

  • deduct any VAT on credit notes issued by you
  • deduct any VAT when you make refunds described in Retail Export Scheme (Northern Ireland)
  • include VAT on the full value of the goods where you’ve taken something in part exchange
  • leave out any amounts notified to you as assessments by us
  • you can sometimes include VAT underdeclared or overdeclared on previous returns (read paragraph 6.6)
  • you must not declare zero-rated exports or supplies to EU member states unless certain conditions are met (read Goods exported from the UK (VAT Notice 703))

3.3 Filling in box 2

Box 2 VAT due in the period on acquisitions of goods made in Northern Ireland from EU member states

Since 1 January 2021, you’re only allowed to make acquisitions on goods you bring into Northern Ireland from the EU. For acquisitions, you should show the VAT due on all goods and related costs bought from VAT-registered suppliers in EU member states.

Related costs include any payment that you make to cover your supplier’s costs in making the supply, such as packing, transport or insurance which they’re responsible for under their contract with you.

You must include the VAT due on all your acquisitions for the VAT period in which the tax point occurs. This is the earlier of either the:

  • date your supplier issued you with the invoice
  • 15th day of the month following the one that the goods were sent to you in

You may also be entitled to reclaim this amount as input VAT and do so by including the relevant figure within the total at box 4 (read the rules for reclaiming input VAT in VAT guide (VAT Notice 700)).

3.4 Filling in box 3

Box 3 total VAT due

Show the total VAT due, that is, boxes 1 and 2 added together. This is your ‘output VAT’ for the period.

3.5 Filling in box 4

Box 4 VAT reclaimed in the period on purchases and other inputs (including acquisitions from the EU)

Show the total amount of deductible VAT charged on your business purchases. This is referred to as your ‘input VAT’ for the period. Include the VAT reclaimed in this period on imports accounted for through postponed VAT accounting.

You cannot claim input VAT on your return unless you have a proper VAT invoice to support the claim (but read the rules in VAT guide (VAT Notice 700)).

You can reclaim VAT if you:

  • have paid under the reverse charge procedure or the gold scheme (read paragraph 4.6)
  • make acquisitions of goods into Northern Ireland from EU member states (this must correspond with the amount declared within box 2)
  • pay on imports (as long as you’ve got the relevant import VAT certificate)
  • are claiming back as bad debt relief, read Relief from VAT on bad debts (VAT Notice 700/18)
  • pay on removals from a warehousing regime or a free zone
  • have shown on self-billed invoices issued by you

Points to remember when filling in box 4, make sure you do not include VAT:

Other points to remember:

  • deduct VAT on any credit notes issued to you
  • you can sometimes include VAT underdeclared or overdeclared on earlier returns (read paragraph 6.6)
  • leave out any amounts notified to you by us as over declarations
  • leave out amounts paid on assessments or amounts that we already owe you
  • if you’re partly exempt your recovery of input VAT is subject to partial exemption rules

3.6 Filling in box 5

Box 5 net VAT to pay to HMRC or reclaim

Take the figures in boxes 3 and 4. Deduct the smaller from the larger and enter the difference in box 5.

If the figure in box 3 is more than the figure in box 4, the difference is the amount you must pay. If the figure in box 3 is less than the figure in box 4, we’ll credit your account and repay the balance, subject to any enquiries we may need to make.

3.7 Filling in box 6

Box 6 total value of sales and all other outputs excluding any VAT

Show the total value of all your business sales and other specific outputs but leave out any VAT. Some examples are:

  • zero-rated, reduced rate and exempt supplies
  • fuel scale charges (read Motoring expenses (VAT Notice 700/64))
  • exports
  • supplies to EU member states, if the goods are moved from Northern Ireland (that is any figure entered in box 8)
  • supplies of installed or assembled goods in the UK where the overseas supplier registers for VAT here
  • distance sales to Northern Ireland which are above the distance selling threshold or, if below the threshold the overseas supplier opts to register for VAT in the UK
  • reverse charge transactions read paragraph 4.6
  • supplies which are outside the scope of UK VAT as described in Place of supply of services (VAT Notice 741A)
  • deposits that an invoice has been issued for

But, you do not include in box 6 any of the following:

  • money you’ve personally put into the business
  • loans, dividends and gifts of money
  • insurance claims
  • Stock Exchange dealings (unless you’re a financial institution)

3.8 Filling in box 7

Box 7 the total value of purchases and all other inputs excluding any VAT

Show the total value of your purchases and expenses but leave out any VAT.

You must include the value of:

  • imports
  • acquisitions of goods you bring into Northern Ireland from EU member states (that is any figure entered in box 9)
  • ‘reverse charge’ transactions read paragraph 4.6

But do not include the value of any of the following:

  • wages and salaries
  • PAYE and National Insurance contributions
  • money taken out of the business by you
  • loans, dividends, and gifts of money
  • insurance claims
  • Stock Exchange dealings (unless you’re a financial institution)
  • MOT certificates
  • motor vehicle licence duty
  • local authority rates
  • expenditure that’s outside the scope of VAT because it is not consideration for a supply

3.9 Filling in box 8

Box 8 total value of all supplies of goods and related costs, excluding any VAT, to EU member states.

Show the total value of all supplies of goods to EU member states and directly related costs, such as freight and insurance, where these form part of the invoice or contract price. This must include the value of any goods dispatched from Northern Ireland to a destination in an EU member state, even if no actual sale is involved or the sale is being invoiced to a person located outside the EU. Leave out any VAT. For more information about trading within the EC read VAT on the movement of goods between Northern Ireland and EU member states (VAT Notice 725).

You must include the value of supplies such as:

  • any goods dispatched from Northern Ireland to a destination in an EU member state

  • goods dispatched from Northern Ireland for installation or assembly in an EU member state

  • the value of supplies of new means of transport to unregistered customers in an EU member state (read VAT on movements of goods between Northern Ireland and the EU)

  • distance sales to unregistered customers in an EU member state where the value of your distance sales have exceeded the distance selling threshold of that EU member state

You do not include in box 8 the value of any of the following:

  • services related to the supply of goods that have been invoiced separately
  • separate supplies of services, such as legal or financial services

  • the goods themselves when you’re supplying processing work

  • sales made in Northern Ireland to unregistered customers in an EU member state where the supplies are not distance sales

Figures entered in this box must also be included in the box 6 total.

3.10 Filling in box 9

Box 9 total value of all acquisitions goods and related costs, excluding any VAT, from EU member states.

Show the total value of all acquisitions of goods from VAT-registered suppliers in EU member states and directly related costs, such as freight and insurance, where these form part of the invoice or contract price, but leave out any VAT.

You must include the value of supplies such as:

  • acquisitions made within the return period in which the tax point occurs

  • goods installed or assembled in Northern Ireland where those goods have been dispatched from an EU member state

But you do not include in box 9 the value of any of the following:

  • the goods themselves when you’re supplying processing work

  • services related to acquisitions that have been invoiced separately

  • separate supplies of services

Figures entered in this box must also be included in the box 7 total.

4. Filling in the return if you use a VAT Accounting Scheme

If you use any of the special VAT accounting schemes, there may be different rules for completing some of the boxes on the return (read paragraphs 4.1 to 4.6). Other boxes should be completed in the normal way as described in section 3.

If you trade in other goods and services outside a special scheme, you should also include those supplies on your return in the normal way.

4.1 Flat Rate Scheme for small businesses

This scheme allows small businesses an alternative to the normal method of accounting for VAT. Under this scheme, you can work out your VAT by applying a flat rate percentage to your total turnover (including VAT).

If you use this scheme, there are special rules for completing boxes 1, 4, 6 and 7 of the return. All other boxes are completed as normal.

Box 1 VAT due on sales

To calculate the VAT due under the Flat Rate Scheme, you must apply the flat rate percentage for your trade sector to the total of all your supplies, including VAT.

This includes your supplies which are:

  • standard-rated
  • reduced rated
  • zero-rated
  • are exempt

For VAT return periods starting before 1 June 2022, you should include imports that are due in this period through postponed VAT accounting in the total of your supplies.

For VAT return periods starting on or after 1 June 2022, you should not include imports that are due in this period through postponed VAT accounting within the total of your supplies. The value of import VAT should be added to the total VAT due after you have applied the flat rate percentage for your trade sector.

You may have other output tax to include in the box, such as the sale of capital expenditure goods on which you’ve claimed input tax separately while using the Flat Rate Scheme.

You should also use this box to record transactions that are subject to the reverse charge (read paragraph 4.6).

Box 4 total input VAT

If you use the Flat Rate Scheme, you do not normally make a separate claim for input VAT, including any VAT on imports or acquisitions, as the flat rate percentage for your trade sector includes an allowance for input VAT.

You can recover VAT on any single purchase of capital goods of £2,000 or more, including VAT, and VAT on stocks and assets on hand at registration. For more information, read Flat Rate Scheme for small businesses (VAT Notice 733).

You should also use this box to claim bad debt relief and to account for reverse charge transactions (read paragraph 4.6).

Box 6 total value of sales

Enter the turnover that you applied your flat rate percentage to, including VAT. You should also include the value, excluding VAT, of any supplies accounted for outside the Flat Rate Scheme, such as the sale of any capital goods that you’ve reclaimed input VAT on, and reverse charge transactions. Also include any amount you’ve entered in box 8.

Box 7 total value of purchases

Usually there’ll be no figure in this box unless you’ve bought a capital good costing more than £2,000 (including VAT) and you’re claiming the input VAT in box 4. In which case, enter the sale price, excluding VAT. Also include in box 7 any amount you’ve entered in box 9 and reverse charge transactions.

Further information about the scheme is available in Flat Rate Scheme for small businesses (VAT Notice 733).

4.2 Cash Accounting Scheme

This scheme allows you to account for VAT on the basis of payments you get and payments you make, rather than on invoices you issue and receive.

If you use this scheme there are special rules for completing boxes 1, 4, 6 and 7 of the return. All other boxes are completed as normal.

Box 1 VAT due on sales

If you use the Cash Accounting Scheme, you must base the figure you put in this box on the payments you’ve had, not the invoices you’ve issued.

Box 4 total input VAT

If you use the Cash Accounting Scheme, you must base your input VAT claim on payments you’ve made, not invoices received. You cannot use the scheme for acquisitions of goods from EU member states, or for imports. You must account for the VAT on such purchases in the normal way and add that amount to your cash accounting figure in this box.

Box 6 total value of sales

Enter the value of all your sales, excluding VAT, for the period based on the payments you’ve had, not the invoices issued. Also include in box 6 any amount you’ve entered in box 8.

Box 7 total value of purchases

Enter the value of all your purchases of goods and services for the period, excluding VAT, based on the payments you’ve made, not the invoices received. Also include in box 7 any amount you’ve entered in box 9.

Further information about the scheme is available in Cash Accounting Scheme (VAT Notice 731).

4.3 Annual Accounting Scheme

This allows you to complete one return each year and pay regular instalments of the VAT you expect to owe to avoid a large bill at the end of the year.

If you use this scheme, complete all boxes on the return in the normal way for the VAT period.

Box 5 Net VAT to pay to HMRC or to reclaim

Do not deduct any instalments you’ve paid during the period when working out the figure to put into this box.

The end of the year payment you send with your annual return should be the box 5 figure minus any instalments you’ve already made for the period.

Further information about the scheme is available in Annual accounting (VAT Notice 732).

4.4 Margin scheme for second-hand goods, works of art, antiques and collectors’ items

VAT is normally due on the full value of the goods you sell. If you trade in second-hand goods, works of art, antiques and collectors’ items, you may be eligible to use the margin scheme. The margin scheme allows you to calculate VAT on the difference (or margin) between your buying price and your selling price. If no profit is made (because the buying price exceeds the selling price) then no VAT is payable.

If you use the margin scheme, there are special rules for completing boxes 1, 6, and 7 on the return. If you also trade in goods and services outside the margin scheme, you must account for those supplies on your return in the normal way, described in section 3.

Box 1 VAT due on sales

Include the output VAT due on all eligible goods sold in the period covered by the return.

Box 6 total value of sales

Include the full selling price of all eligible goods sold in the period, less any VAT due on the margin.

Box 7 total value of purchases

Include the full purchase price of eligible goods bought in the period.

You do not need to include margin scheme purchases or sales in boxes 8 and 9 of your return.

Further information about the scheme is available in VAT margin schemes.

4.5 Payments on account

Every VAT-registered business with an annual VAT liability of more than £2.3 million should make payments on account.

Once in payment on account each business must make interim payments at the end of the second and third months of each VAT quarter. These interim payments are payment on account of the quarterly VAT liability. A balancing payment for the quarter, that is the quarterly liability less the payment on account already made, is then made with the return.

When you complete your return you should fill in and send your quarterly returns in the normal way. Do not adjust any figures on the return to take account of payment on account that you’ve made. But the amount to pay is the net liability shown on the return less any payment on account that you’ve already made in respect of that period.

Repayments that may be due will be made under the normal rules. If your return is a repayment return, the payments on account made in the quarter will also be repaid subject to any debt on file.

Further information is available in VAT payments on account.

4.6 Reverse charge accounting

Under the reverse charge procedure, the buyer of the goods or services, rather than the seller, is liable to account for the VAT on the sale. You need to use the following information to complete your VAT return.

If you use the reverse charge for gold or international services, and you’re the:

  • supplier — fill in box 6 (value of the supply)
  • customer — fill in box 1 (output VAT), box 4 (input VAT), box 6 (value of the deemed supply) and box 7 (purchase value)

If you use the reverse charge for mobile phones and computer chips, wholesale gas and electricity, emission allowances, wholesale telecommunications, renewable energy certificates, building and construction services and you’re the:

  • supplier — fill in box 6 (value of the supply)
  • customer — fill in box 1 (output VAT), box 4 (input VAT) and box 7 (purchase value)

Further information is available in:

4.7 Second-hand motor vehicle payment scheme

You may be able to use the second-hand motor vehicle payment scheme to claim a VAT-related payment on your VAT return if you buy second-hand motor vehicles in Great Britain and:

  • move them to Northern Ireland for resale
  • export them to the EU for resale, providing you have a business establishment in the UK

If you use the payment scheme, you should complete box 4, and in some cases box 7, on the return.  

Box 4 VAT reclaimed in the period

Include the total amount of the VAT-related payment claimed on all eligible vehicles that you moved to Northern Ireland, or exported to the EU in the period. The payment amount is calculated on the VAT fraction on the value of each vehicle at the time it was moved or exported. If the rate of VAT is 20%, the VAT fraction is one-sixth of this value.

You should treat the payment amount as if it were input VAT.

Find out how to work out a payment amount for a vehicle.

Box 7 the total value of purchases

Include the full value of the vehicles moved to Northern Ireland in the period that they were purchased in Great Britain.

Do not include any vehicles exported from Great Britain to the EU.

Further information is available in:

5. Business Tax Account

You can check your VAT return and payment deadlines in your VAT online account, also known as your business tax account.

Your VAT online account tells you when:

  • your VAT returns are due
  • the payment must clear HMRC account

The deadline for submitting the return and paying HMRC are usually the same, whether you’re using software or doing it online — 1 calendar month and 7 days after the end of an accounting period.

You need to allow time for the payment to reach HMRC account.

If you’re sending us a paper return, it must reach us no later than the due date shown on your return.

Your payment should also reach us in time to clear our bank accounts by the same due date.

If you’re using the VAT Annual Accounting Scheme, your due date is 2 months after the end of the VAT period.

Your payment should also reach us in time to clear our bank accounts by the same due date.

You can read about how to pay your VAT bill.

6. Returns, payments and assessments

6.1 If you cannot complete your return or pay the VAT by the due date

If you do not have all the information you need to complete your return or you’ll be unable to submit a correct return or payment by the due date, read VAT guide (VAT Notice 700), paragraph 21 Sending VAT returns and payments.

6.2 If you submit your return or payment late

We’ll tell you if we get your return or payment late. You may be liable to penalties or interest. It’s in your own interests to make sure we get your returns and payments on time.

For VAT accounting periods starting on or after 1 January 2023, you:

  • will be charged late payment interest if you do not pay your VAT by the due date
  • may also receive late payment penalties if you do not pay your VAT by the due date
  • may receive late submission penalties if you do not submit your VAT return by the due date

For more information read the VAT penalties and interest guidance.

For VAT accounting periods starting on or before 31 December 2022, read the Default surcharge guidance (VAT Notice 700/50). This guidance will explain default surcharges and how they work.

For further information on how to make a payment, read Pay your VAT bill.

6.3 If you lose your paper return

If you’ve lost or mislaid the original form do not alter another return form or send your VAT declaration in another way. You should contact the VAT helpline immediately and ask for a replacement, but we cannot provide paper versions of any returns that you’re required to submit using software or online.

6.4 If you’re unable to send an electronic return due to a system problem

If the system crashes or the website is not available, you should phone the VAT online services helpdesk. They’ll tell you what you should do. In the meantime you should still make arrangements to pay any VAT due on time.

6.5 If you get an assessment from HMRC because you have failed to send in a return

You should send us the return immediately, with the correct figures for the VAT period. If you get such an assessment and it understates your VAT liability and you do not tell us within 30 days, you may be liable to a penalty.

When making payments, if you have:

  • not paid the assessment and box 5 of the return shows that you owe us VAT, then you should pay the full amount shown as due, not the amount on the assessment
  • already paid the assessment and the amount shown in box 5 is more than the assessment, then you should send us a payment for the balance with the return
  • paid the assessment and the amount shown in box 5 is less than the assessment, then we’ll repay or credit you with the overpayment subject to any enquiries we may need to make

6.6 How to correct errors on previous returns

You may be able to correct errors in returns for the preceding 4 years by using boxes 1 and 4 of the return for the period of discovery, provided the net error is either:

  • £10,000 or less
  • between £10,000 and £50,000 and does not exceed 1% of the total value of your sales (before correction) shown in box 6

Net errors exceeding £50,000 and those above £10,000 that exceed 1% of the box 6 amount must be separately notified.

You can find further information in How to correct VAT errors and make adjustments or claims (VAT Notice 700/45).

6.7 How to tell us about changes to your business

If your business circumstances change, you must tell us. Such changes will include a new address, company name or trading style, and if you need to cancel your VAT registration. Notify changes:

For more information, read Register for VAT, section Cancel your registration.

7. Things to check before you send your return

7.1 Checking your figures

When checking your figures:

  • if all your outputs are standard-rated, the total in box 1 should be 20% of the total in box 6 (before 4 January 2011 the standard VAT rate was 17.5%, and from 1 December 2008 to 31 December 2009 it was 15%)
  • if you have entered a value in box 9, include any acquisition tax due on your UK or intra-EU acquisitions in boxes 2 and 4
  • your box 5 total should be the difference between boxes 3 and 4 — this is calculated automatically if you complete your return using software or do it online
  • if the total in box 8 is more than the total in box 6, or the total in box 9 is more than the total in box 7, you may have transposed the box figures in error
  • before you finish your software or online return, check that you have entered the correct figures before you click on ‘submit’, as you cannot amend the return after you have submitted it

7.2 Other checks

Other checks to be carried out are:

  • have you ensured that you have not attached anything to the return?
  • have you completed every box on the return, entering ‘0.00’ if applicable?
  • have you zero-rated any exports or removals without obtaining valid evidence that the goods have left the UK within the appropriate time limits? (read VAT on goods exported from the UK (VAT Notice 703))
  • have you included any errors you may have found on previous returns? (read paragraph 6.6)
  • have you made the necessary adjustments in boxes 1 and 4 for credit notes received and issued by you?
  • have you made arrangements with your bank to make any electronic payment, ensuring cleared funds are in our VAT account by the appropriate date?
  • have you provided your bank with our VAT account details? (they are: sort code: 08 32 00, account number: 11963155, account name: HMRC VAT)
  • have you provided your bank with your VAT-registered name and VAT registration number as the pay reference, without any gap in the 9 digits, for example 123456789?
  • have you notified us of any changes in business circumstances (read paragraph 6.7)?

Your rights and obligations

Read the HMRC Charter to find out what you can expect from HMRC and what we expect from you.

Help us improve this notice

If you have any feedback about this notice email: [email protected].

You’ll need to include the full title of this notice. Do not include any personal or financial information like your VAT number.

If you need general help with this notice or have another VAT question you should phone our VAT helpline or make a VAT enquiry online.

Putting things right

If you’re unhappy with HMRC’s service, contact the person or office you’ve been dealing with and they’ll try to put things right.

If you’re still unhappy, find out how to complain to HMRC.

How HMRC uses your information

Find out how HMRC uses the information we hold about you.

Updates to this page

Published 13 April 2018
Last updated 19 February 2024 + show all updates

  1. Section 3.1 has been updated to tell you how complete a paper return.

  2. Information about what happens when a VAT return or payment is submitted late has been added for VAT accounting periods starting on or after 1 January 2023.

  3. A new section 4.7 has been added about the second-hand motor vehicle payment scheme.

  4. Changes made to clarify that acquisitions are goods you bring into Northern Ireland from EU member states.

  5. Section 3.1 has been added about completing a paper return and the other sub-sections in section 3 have been renumbered.

  6. You must keep digital records and submit returns using software that works with Making Tax Digital for VAT.

  7. Section 4.6 has been updated to include more goods and services where the reverse charge applies and the VAT return boxes you need to complete.

  8. From 1 June 2022, businesses registered under the Flat Rate Scheme should no longer include imports accounted for under postponed VAT accounting within their flat rate turnover. These should be accounted for separately, outside of the Flat Rate Scheme.

  9. How to fill in and submit your VAT Return. Sections 2.7 to 2.10, 3.3, 3.7 3.8, 3.8 updated.

  10. This page has been updated because the Brexit transition period has ended.

  11. Section 6.7 updated with new address for returning form VAT484.

  12. Added translation

Sign up for emails or print this page

Contents

Related content