Update June 28, 2022
Get help if you’re a tax agent or adviser who has clients who must complete VAT Returns for VAT input tax.
This toolkit is for tax agents and advisers who complete returns on behalf of their clients. It may also useful to anyone who completes a return.
Tax agents and advisers can use it when advising clients on VAT matters, or for reviewing their VAT declarations at the end of the year.
Source gov.uk