In this section:
- VAT Returns: how to complete and submit a return box-by-box
- Flat Rate Scheme VAT Returns: how to complete and submit one
- When transactions take place for VAT purposes
- Accounts and records for your VAT
- Deadlines for your VAT Return and payment
- Submit your VAT Return or ESL online on the HMRC website
- What to do if you made a mistake on an earlier VAT Return
- Reminders and alerts for your VAT Returns by email
- How to sign up to use VAT online services
- Submitting your VAT Return using XML services
- Missing VAT Returns: telephone HMRC to obtain a replacement
VAT Returns: how to complete and submit a return box-by-box
At the end of each VAT period - usually every three months - you need to fill in a VAT Return (form VAT 100). A return tells HM Revenue & Customs (HMRC):
- how much VAT you charged to your customers, and how much you owe to HMRC on other supplies you've made
- how much VAT you paid to your suppliers that you are entitled to claim back
- the amount of VAT you must pay to HMRC or the amount of VAT you can get repaid by HMRC
This guide explains in detail how to fill in your return if you are not on the Flat Rate Scheme. It also tells you to how to register to send in your return online.
On this page:
- How to submit your VAT Return or correct errors
- Log in to submit your VAT Return now
- How to fill in your VAT Return
- How to complete Box 1 to Box 5
- How to complete Box 6 and Box 7
- How to complete Box 8 and Box 9
- VAT rate changes
- More useful links
How to submit your VAT Return or correct errors
How to submit your VAT Return
You can submit your VAT Return online or on paper at the moment, but HMRC plans to phase out paper returns from April 2010. From then, if your turnover is £100,000 or more - or if you're newly VAT-registered - you'll have to submit your return online and pay VAT electronically.
If you are already a registered user of HMRC Online Services or the Government Gateway, you can log in to HMRC Online Services now to submit your VAT Return.
Log in to HMRC Online Services to submit your VAT Return
If you still submit paper returns and you've mislaid the envelope that came with your return, you should send your return to:
HMRC
VAT Controller
VAT Central Unit
BX5 5AT
If exceptionally you need to use a courier service to deliver your return please use the following address:
HM Revenue & Customs
Alexander House
Southend
SS99 1AA
Make adjustments for errors in previous VAT returns
If you find you made a mistake on a previous VAT Return, you may be able to make an adjustment on your next return. Or you may need to contact HMRC and tell them about the mistake immediately. The method you use depends on the size of the error and the reason for it.
Find out which method you should use to correct mistakes on previous VAT Returns
Log in to submit your VAT Return online now
If you are already a registered user of HMRC Online Services or the Government Gateway, you can log in to HMRC Online Services now to submit your VAT Return.
Log in to HMRC Online Services to submit your VAT Return
How to fill in your VAT Return
You must fill in every box on your return - don't leave any box blank. If you need to fill in negative amounts and 'not applicable' boxes, there are different methods for electronic returns and paper returns.
Electronic returns
If you're filling in your return electronically you need to:
- put a minus sign before the figure for negative amounts
- enter '0.00' for 'none' or 'not applicable'
Paper returns
If you're filling in a paper return you need to
- put the figure in brackets ( ) for negative amounts
- write 'NONE' for 'none' or 'not applicable'
When filling in your return, you should read the notes on the return, and there's detailed guidance in VAT Notice 700/12 if you need more information.
Read guidance on filling in your VAT Return in VAT Notice 700/12
Flat Rate Scheme
The way you fill out your VAT Return is different if you are on the Flat Rate Scheme.
Find out how to complete your VAT Return if you're on the Flat Rate Scheme
How to complete Box 1 to Box 5
Box 1: VAT due on sales and other outputs
This is the total amount of VAT you charged on sales to customers. You must also include the VAT you need to pay to HMRC for certain other supplies that you've made, such as:
- sales to staff, for example canteen meals or via vending machines
- sales of business assets, such as commercial vehicles or machinery
- hiring or loaning of goods to someone else
- commission received from selling something on behalf of someone else
- goods or services, such as products or computer software, that you or your staff take out of the business for personal use
- gifts or samples you gave to someone that do not meet the VAT rules for gifts or samples
- anything you bartered, exchanged or part-exchanged
- any goods you bought that the reverse charge procedure applies to
- fuel scale charges
See the links below for further explanation of these points.
Take away from this total any credit notes you've issued or debit notes you've received and enter the result in Box 1.
Find out which VAT Return a transaction should go on
More about when you have to charge VAT
More about fuel scale charges and VAT on motoring expenses
Find out what supplies you have to pay VAT to HMRC on
Find out when you have to pay VAT to HMRC for private use of goods or services
More information about VAT and credit and debit notes
Find out more about the VAT rules for business gifts
Find out when you have to account for VAT on samples, exchanges, barters and contras
More about the reverse charge procedure in VAT Notice 735
Box 2: VAT due from you (but not paid) on acquisitions from other EU countries
You need to work out the VAT due - but not yet paid by you - on goods that you buy from other European Union (EU) countries, and any services directly related to those goods (such as delivery charges). Put the figure in Box 2. You may be able to reclaim this amount, and if so remember to include this figure in your total in Box 4.
Find out about VAT and international trade
Box 3: total VAT due
This is the total of Box 1 and Box 2 added together and is the amount of VAT that is due to HMRC. This figure's worked out automatically when you complete your return online.
Box 4: VAT reclaimable on your purchases
This is the VAT you paid on your purchases that you use in your business for making VAT taxable supplies. You should also include:
- VAT you paid on imports from countries outside the EU
- VAT you paid goods you removed from a bonded warehouse or free zone
- VAT due (but not paid) on goods (or services directly related to those goods, such as delivery charges) from other EU countries - this is the figure you put in Box 2
Deduct from this total:
- the VAT on any credit notes you've received or debit notes you've issued
- the VAT on any supplier invoices over six months old that you haven't paid
The result is the total VAT you can claim back from HMRC.
Find out which VAT Return a transaction should go on
Find more information about VAT and credit and debit notes
Find out what purchases you may be entitled to claim back the VAT on
Read out about VAT and international trade
Box 5: VAT payable or reclaimable
Take the figures from Box 3 and Box 4. Deduct the smaller figure from the larger one and put the difference in Box 5. This is calculated automatically when you complete your return online.
If the amount in Box 3 is more than the figure in Box 4, you pay the amount in Box 5 to HMRC.
If the amount in Box 3 is less than the figure Box 4, you reclaim the amount in Box 5 from HMRC.
If the amount in Box 5 is zero, you have no VAT to pay or reclaim, but you must still submit your return.
How to complete Box 6 and Box 7
Box 6: your total sales excluding VAT
Enter the total figure for your sales (excluding VAT) for the period: that is, the sales on which you charged the VAT you put in Box 1. You should also include:
- any zero-rated and exempt sales or other supplies you made
- any amount you put in Box 8
- any goods you have supplied that the reverse charge applies to (but don't put the VAT on these in Box 1, that is the responsibility of your customer)
Take off the net amount of any credit notes you issued or debit notes you received.
Don't include:
- any items outside the scope of VAT
- any goods you bought that the reverse charge applies to - these go in Box 7 in the normal way
Find information about VAT rates and items that are exempt from VAT or outside the scope of VAT
Reverse Charge Sales List
If you make reverse charge sales - sales to which a reverse charge is applied - you must notify HMRC and send in regular Reverse Charge Sales Lists.
Find out how to file your Reverse Charge Sales List
Box 7: your total purchases excluding VAT
Enter the total figure for your purchases (excluding VAT) for the period, including:
- the purchases on which you paid the VAT you put in Box 4
- anything you bought that the reverse charge procedure applies to
- any amount you put in Box 9
Don't include:
- expenses like salaries and taxes
- anything outside the scope of VAT like vehicle licences, MOT certificates and local authority rates
How to complete Box 8 and Box 9
You only need to fill in Box 8 and Box 9 if you've supplied goods to or acquired goods from another EU country.
Find out about VAT and international trade
Box 8: the total value of goods you supplied to other EU countries
Put in the total value of goods and services related to those goods (such as delivery charges) you supplied to another EU country. You should do this for all goods that were physically removed to another EU country, even if there was no actual sale, or if the sale was invoiced to a person or organisation outside the EU. Remember to also include this amount in your Box 6 total.
You will also have to complete an EC Sales List (ECSL).
More about reporting your EU sales using the EC Sales List
Box 9: the total value of goods you acquired from other EU countries
Enter the total value of goods and services related to those goods (such as delivery charges) you received from another EU country. You should do this for all goods that were physically shipped to you from another EU country, even if there was no actual purchase, or if the goods were invoiced to a person outside the EU. Remember to also include this amount in your Box 7 total.
VAT rate changes
If the VAT rate changes, you complete your VAT Return in exactly the same way. If the rate changes during the your return period, you calculate a total for each rate and just add them together to get the figures that go in each box - and this is the same for paper and online VAT Returns.
Find out how to deal with deposits, prepayments and instalments when the VAT rate changes
More useful links
Register for VAT online using HMRC Online Services
Read about the benefits of filing your VAT Return online and how to set up an online account
Log in to HMRC Online Services to submit your VAT Return
View the VAT online demonstration
Find out how to fill in your VAT Return in VAT Notice 700/12
Find out what to do if you've made a mistake in a previous VAT Return
Find out when you can reclaim VAT and when you can't
Find out how to complete your VAT Return if you're on the Flat Rate Scheme
