Guide to completing a UK VAT return

Copyright © 2026 LexisNexis
Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance

Guide to completing a UK VAT return

Copyright © 2026 LexisNexis
Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance
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This guidance note provides information on the contents of a UK VAT return. Information on completing a VAT return for businesses using the flat rate scheme is included in the Flat rate scheme (FRS) ― operating the scheme guidance note.

Supplementary data for VAT returns

On 23 June 2026, it was suggested that, at some point in the future, there may be a requirement to include more information in VAT returns than the information listed below. It was suggested that data held within digital accounting systems could be used to support compliance and improve the effectiveness of the tax system.

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

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  • 01 Jul 2026 10:10

Home/ Tolley Tax Guidance/ Value Added Tax / Ensuring compliance

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