Guide to completing a UK VAT return

By Tolley

The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

Guide to completing a UK VAT return
Box 1: VAT due on sales and other outputs
Box 2: VAT due (but not paid) on acquisitions from other EU member states
Box 3: total VAT due
Box 4: VAT reclaimable on your purchases
Box 5: VAT payable or reclaimable
Box 6: total sales excluding VAT
Box 7: total purchases excluding VAT
Box 8: the total value of goods supplied to other EU member states
Box 9: the total value of goods acquired from other EU member states

The following guidance note will provide details on what information needs to be included in each box on the UK VAT return.

The following guidance note will provide details on what information needs to be included in each box on the UK VAT return. For businesses using the flat rate scheme, see the Guide to completing a UK VAT return for businesses using the Flat Rate Scheme guidance note. This note can be read in conjunction with the Submitting online VAT returns and Paying VAT guidance notes.

De Voils Indirect Tax Service V7.203; V7.262 (subscription sensitive); Notice 700/12

Box 1: VAT due on sales and other outputs

This is the total amount of VAT charged on sales. UK VAT registered businesses should also include VAT payable to HMRC for certain other supplies made, such as:

•all sales where UK VAT has been charged including any sales made to overseas customers where UK VAT is due, such as distance sales and sales to private / non-business customers
•VAT shown on self-billed invoices issued by the customer. Please see the Self-billing guidance note

•sales to staff, eg canteen meals or via vending machines
•sales of stock and business assets, such as commercial vehicles or machinery
•hiring or loaning of goods
•commission received from selling something on behalf of someone else (agent's commission). See the Agents guidance note for more information
•goods or services that have been used by the business or its staff for private / personal use (ie mobile phones, equipment, software, etc) ― see the Input tax ― business and non-business or private use guidance note
•gifts or samples given free of charge that cost more than £50 excluding VAT ― see the Business gifts and samples guidance note
•anything