How to fill in and submit your VAT Return
This notice cancels and replaces Notice 700/12 (April 2018).
1.1 What is this notice about
This notice helps you complete the VAT return and provides information on how to submit your completed return to HMRC. It will guide you through the form, box by box. It also contains some special advice for those using VAT accounting schemes and information about submitting your return electronically.
Ensure that you read any VAT notices relevant to your circumstances before you complete your return.
1.2 Online returns
Virtually all VAT-registered businesses are required by law to submit their returns online and pay electronically. You will not have to do this if either of the following apply. HMRC is satisfied that:
• your business is run entirely by practising members of a religious society whose beliefs prevent them from using computers
• it is not reasonably practicable for you to use a computer to submit your returns, for reasons of age, disability or remoteness of location.
If you think either of these apply to you then please contact the VAT Helpline to discuss alternative arrangements.
You will also not have to file returns online if you are subject to an insolvency procedure – but if you have an approved Voluntary Arrangement you may submit online.
You can find out more about Online VAT returns (https://www.gov.uk/send/-vat-return). The benefits include:
• a safe and secure method of sending your VAT return
• an on-screen acknowledgement that we have received your return