The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
The following guidance note provides details on what information needs to be included in each box of 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.
There are nine boxes in a UK VAT return. These boxes are as follows:
Notice 700/12, section 3
Further details of the contents of each box are described below in this guidance note.
This is the total amount of VAT charged on goods and services in the return period.
Businesses should ensure they include VAT payable to HMRC for certain supplies which may be made outside their core business such as:
VAT due in the period on imports accounted for through postponed accounting (see the Imports ― postponed accounting for import VAT guidance note)
VAT on the fuel scale charge (see the VAT fuel scale charges guidance note)
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