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At the end of each VAT period - usually every three months - you need to fill in a VAT Return. A return tells HM Revenue & Customs (HMRC):
This guide explains in detail how to fill in your return if you are not on the Flat Rate Scheme
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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 online returns and paper returns.
If you're submitting your return online you need to:
If you're filling in a paper return you need to:
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.
Please send your completed return to
HM Revenue & Customs
VAT Controller
VAT Central Unit
BX5 5AT
Read guidance on filling in your VAT Return in VAT Notice 700/12
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
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:
Take away from this total any credit notes you've issued or debit notes you've received and enter the result in box 1.
You need to work out the VAT due - but not yet paid by you - on goods that you buy from other 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.
This is the total of box 1 and box 2 added together. It is the amount of VAT that is due to HMRC.
When you complete your return online, this figure is worked out automatically for you. You must not enter the total VAT due figure into box 3 or any other box on your online return.
This is the VAT you have been charged on your purchases for use in your business. You should also include:
Deduct from this total:
The result is the total VAT you can claim back from HMRC.
Read more about relief from VAT on bad debts in VAT Notice 700/18
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.
When you complete your return online, the figure for this box is worked out automatically for you.
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. Additionally, you should also include:
Take off the net amount of any credit notes you issued or debit notes you received.
Don't include:
Find information about VAT rates and items that are exempt from VAT or outside the scope of VAT
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.
Read more about Reverse Charge Sales Lists
Enter the total figure for your purchases (excluding VAT) for the period, including:
Don't include:
You only need to fill in box 8 and box 9 if you've supplied goods to or acquired goods from another EU country.
Put in the total value of goods you supplied to another EU country and services related to those goods (such as delivery charges). Please note that services related to those goods should only be included if they form part of the overall invoice total. If these, or any other services, have been invoiced separately they should not be included. You should do this for all goods that were physically removed from the UK 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 may also have to complete an EC Sales List (ESL) for supplies to VAT-registered customers in other EU countries.
You should not include in box 8 the value of goods supplied to customers (including private individuals) who are not registered for VAT where you have not exceeded the 'distance selling' threshold. Each EU country can set its own distance selling threshold which at present must be roughly the equivalent of either €35,000 or €100,000.
More about reporting your EU sales using the EC Sales List
Enter the total value of goods you received from VAT registered suppliers in another EU country and services related to those goods (such as delivery charges). Please note that services related to those goods should only be included if they form part of the overall invoice total. If these, or any other services, have been invoiced separately they should not be included. 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 or organisation outside the EU.
Remember to also include this amount in your box 7 total.
If the VAT rate changes, you complete your VAT Return in exactly the same way. If the rate changes during your return period, you calculate a total for each rate and just add them together to get the figures that go in each.
More about the increase in the standard VAT rate
How to submit your VAT Return online
Find out how to complete each box on your return in VAT Notice 700/12
Find out how to complete your VAT Return if you're on the Flat Rate Scheme
