Box 1: VAT due on sales and other outputs

This is the total amount of VAT charged on goods and services in the return period. (See the Time of supply — overview guidance note)

Businesses should ensure they include VAT payable to HMRC for certain supplies which may be made outside their core business such as:

1. •

   VAT due in the period on imports accounted for through postponed accounting (see the Imports ― postponed accounting for import VAT guidance note)

2. •

   VAT on the fuel scale charge (see the Input tax ― Motoring expenses guidance note)

3. •

   the sale of stocks and assets

4. •

   VAT on goods taken out of the business for private use

5. •

   VAT due under the reverse charge (eg supplies of some services from outside the