Update Nov 30, 2023: A new section 4.7 has been added about the second-hand motor vehicle payment scheme.
Find out how to fill in your VAT return, about using VAT accounting schemes and how to submit your return electronically.
Contents
- 1. Overview
- 2. Explanation of some common VAT terms
- 3. How to fill in each box on your return
- 4. Filling in the return if you use a VAT Accounting Scheme
- 5. Business Tax Account
- 6. Returns, payments and assessments
- 7. Things to check before you send your return
- Your rights and obligations
- Help us improve this notice
- Putting things right
- How HMRC uses your information
Source HMRC
