VAT Returns and accounts

VAT Returns: how to complete your VAT 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 your VAT return box-by-box 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

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

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