Introduction to VAT
Submitting your VAT Return online is easy. The online VAT Return is the same as the paper one, and completing your return online has a number of advantages over submitting a paper return.
You will need the following five pieces of information about your business:
1. Your VAT registration number.
2. The postcode of your principal place of business (if you're an overseas business use the postcode shown on your VAT4 Certificate of Registration).
3. Your effective date of registration for VAT. (These first three pieces of information are on your Certificate of Registration). You can also find your date of registration on your Notice to submit VAT Returns online and pay VAT electronically if you've received one. If you have misplaced or lost your VAT4, you can ask HMRC to send you confirmation of the date of registration by completing an online form at Question about an online service - please complete the online form as directed.
4. The final month of the last VAT Return you submitted (if you haven't yet submitted a return, then select N/A).
5. The 'Box 5' figure from the last VAT Return you submitted (if you haven't yet submitted a return, then enter 0, that is, zero).
There are useful features within the online service that you may find helpful too.
- Be advised when your next VAT Return is due by opting to receive an email reminder. We strongly recommend that you set this up as you will no longer receive a paper VAT Return reminder through the post.
- View any online returns submitted after 23 November 2009 for a period of 15 months after submission.
- Notify HMRC of any changes to your VAT-registered business.
- Set up a Direct Debit so that HMRC automatically collects only the VAT you declare on your return, without you having to arrange payment each time.