In this section:
- Moving from paper to online VAT Returns and paying electronically
- How to sign up to use VAT online services
- How to submit your VAT Return online
- Go direct to HMRC Online Services
How to submit your VAT Return online
HM Revenue & Customs (HMRC) plans to phase out paper VAT Returns from 1 April 2010. From that date, if your VAT exclusive turnover is £100,000 or more - or if you are newly VAT-registered - you will have to submit your return online and pay any VAT due on that return electronically.
This guide explains what you need to do to submit your VAT Return online and how to pay your VAT electronically. You (or your accountant) can opt to use either the free HMRC VAT Online filing service or commercial software.
Submitting your VAT Return online is quick, convenient, reliable and secure.
On this page:
- Using the HMRC free online service
- Using commercial software
- Using an accountant to submit your online returns
- Paying your VAT electronically
- Signing up for email reminders and alerts
- What to do if you have problems submitting your online return
- More useful links
Using the HMRC free online filing service
You can submit your VAT Return online free of charge using the HMRC Online service.
Before you can submit your VAT Return online, you must have registered and enrolled for the VAT Online service. Once you've enrolled, you'll be able to submit your VAT Return straightaway if one is due. You do not have to wait to receive an Activation Code (PIN).
Find out how to sign up to use VAT Online services
Register and enrol as a new user with HMRC Online Services
Keeping records of VAT Returns submitted online
In future, a copy of any VAT Returns you've submitted online will be automatically saved on your VAT Online services account. It will store the details for a period of 15 months after submission. You may also wish to print a copy of your VAT Return before you submit it. You will need to do this when you are happy that the details you have entered on the online form are correct and before you finally submit your return.
Once you have submitted your return to HMRC you will get an on-screen unique submission receipt reference number. It's a good idea to save or print a copy of this on-screen confirmation, as you won't receive any email confirmation of receipt.
Using commercial software
If you'd prefer to use a commercial software package to submit your VAT Return, there are a number you can choose from.
Using a commercial product is a quick and easy way of submitting your VAT Return online - you can submit your return almost instantly because the information is sent directly from your accounting software. So there's less chance of making mistakes like typing in a figure incorrectly or putting the wrong figure in the wrong box. Once you've checked your return on screen, all it takes is the click of a button to send it to HMRC.
You must have registered and enrolled for the VAT Online service to submit your VAT Return using commercial software. If you're already registered and enrolled then you can start submitting online any time you want to.
Find out how to sign up to use VAT Online services
Read more about submitting your VAT Return using commercial software
See a list of HMRC-approved VAT Return software
Using an accountant to submit your returns online
Before an accountant (or agent) can submit your VAT Return online for you, they will have to register to use the HMRC Online Service and enrol for the VAT for Agents service. Once they have done that, you should both follow these simple steps.
- Your accountant should go online and set themselves up as your 'agent'.
- We will then send you a letter asking you to confirm the request. The letter will contain a unique Authorisation Code.
- If you agree to the authorisation, simply pass the code immediately to your accountant and they will enter it online. It's as straightforward as that.
The authorisation code is valid for 28 days from the date of the letter. If it is not activated within 28 days then steps 1 and 2 will need to be repeated.
Your accountant can choose to submit your VAT Return using either HMRC's free online service or a commercial software package.
Find out how to sign up to use VAT Online services
Register and enrol as a new user with HMRC Online Services
Paying your VAT electronically
If you submit your VAT Return online, you must make payment electronically. Paying electronically will normally entitle you to up to seven extra calendar days to submit and pay your return. The extended due date will be shown on your online VAT Return and you must ensure that cleared funds reach HMRC's bank account by this date. If your payment arrives later than this you may be liable to a surcharge for late payment.
If you pay by online Direct Debit, HMRC will collect payment from your nominated bank account a further three bank working days after the extended due date for your return. This means that online VAT Direct Debit offers you more time to pay than any other method - normally a minimum of ten extra calendar days.
Read more about how to pay VAT - including how to pay electronically
Signing up for email reminders and alerts
When you enrol for VAT Online services you can opt to receive email reminders and alerts. It is a good idea to choose this service as HMRC will send you a reminder when your VAT Return is due and alert you to changes to the VAT rules. The email reminder will help you to make sure that you submit your return and pay on time. To receive email reminders and alerts, add your email address in the appropriate box next time you log into online services. From the 'At a glance' page select 'Maintain email address' and add your email address.
What to do if you have problems submitting your online return
Check you have completed everything correctly
If the system won't accept your online VAT Return it's important to check you have filled in all the relevant boxes in the correct format. Where you do find an error you can normally change things and re-send it.
Check for system errors
If you have checked everything, but HMRC's system won't accept your return, you should check the HMRC website (follow the link below) to see if there are any known problems and what to do if there are.
If you can not find the information that answers your problem on the HMRC website, then contact HMRC's VAT Online Services Helpdesk (follow the link below for contact details).
If you find that you can't submit your VAT Return online due to a problem with your own computer, your software provider or the HMRC service being unavailable then you will need to:
- print or make a note of the error message details
- check with your commercial software provider as part of your normal support arrangements
If you miss the deadline to submit your VAT Return online or to pay your VAT electronically, a penalty may apply.
Find out if there are any current problems with VAT online services
Contact the VAT Online Services Helpdesk
More useful links
Find out more about moving from paper to online VAT Returns and paying electronically
