In this section:
- Charging VAT on your sales and other supplies
- Reclaiming VAT on your purchases
- Part-exchanges, returned goods, deposits, etc and VAT
- VAT Returns and accounts
- Payments and refunds of VAT to or from HM Revenue & Customs
- Changing or cancelling your VAT registration
- VAT problems, mistakes, adjustments, inspections, questions
- International trade, international visits and VAT
VAT Returns and accounts
VAT Returns: how to complete and submit a return box-by-box How to calculate the figures for your VAT Return and what you have to include in each box
Flat Rate Scheme VAT Returns: how to complete and submit one How to calculate your flat rate turnover, and how to complete every box on your Flat Rate Scheme return
When transactions take place for VAT purposes The time of supply or tax point for a transaction tells you which VAT Return to put it on
Accounts and records for your VAT Records you must keep for your sales and purchases, and the figures you use to fill in your VAT Return
Deadlines for your VAT Return and payment VAT Returns and payments are due one month after the end of your VAT period; sign up for email reminders so you don't forget
Go direct to HMRC Online Services Submit your VAT Return or ESL online on now if you are already a registered user
What to do if you made a mistake on an earlier VAT Return If you made a mistake on your VAT Return you may need to inform HM Revenue & Customs or adjust your next return
Reminders and alerts for your VAT Returns by email Sign up to receive an email reminding you that your VAT Return will soon be due
How to sign up to use VAT online services A guide to the Online Services registration and enrollment process, how long it takes and the information you need to have to hand
Submitting your VAT Return using XML services It's usually faster, cheaper and easier to submit your VAT Returns and other lists using XML files instead of online form-filling
Missing VAT Returns: telephone HMRC to obtain a replacement If you've lost your paper VAT Return or you need a replacement, the fastest way to get a replacement is to telephone HMRC
