Guide to completing a UK VAT return

Produced by Tolley

The following Value Added Tax guidance note Produced 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 in the period on acquisitions of goods made in Northern Ireland from EU member states (Northern Ireland only)
  • Box 3: total VAT due
  • Box 4: VAT reclaimed in the period on purchases and other inputs
  • Box 5: net VAT to pay to HMRC or reclaim
  • Box 6: total value of sales and all other outputs excluding any VAT
  • Box 7: total value of purchases and all other inputs excluding any VAT
  • Box 8: supplies of goods and related costs, excluding any VAT, from Northern Ireland to EU member states (Northern Ireland only)
  • Box 9: acquisitions of goods and related costs, excluding any VAT, from EU member states to Northern Ireland (Northern Ireland only)
  • More...

Guide to completing a UK VAT return

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:

BoxDescription
1VAT due in the period on sales and other outputs
2VAT due in the period on acquisitions of goods made in Northern Ireland from EU member states (Northern Ireland only)
3Total VAT due
4VAT reclaimed in the period on purchases and other inputs
5Net VAT to pay to HMRC or reclaim
6Total value of sales and all other outputs excluding any VAT
7Total value of purchases and all other inputs excluding any VAT
8Supplies of goods and related costs, excluding any VAT, from Northern Ireland to EU member states (Northern Ireland only)
9Acquisitions of goods and related costs, excluding any VAT, from EU member states to Northern Ireland (Northern Ireland only)

Notice 700/12, section 3

Further details of the contents of each box are described below in this guidance note.

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.

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 VAT fuel scale charges guidanc

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