Update Feb 17, 2022: From 1 June 2022, businesses registered under the Flat Rate Scheme should no longer include imports accounted for under postponed VAT accounting within their flat rate turnover. These should be accounted for separately, outside of the Flat Rate 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. Submitting your return and making payment
- 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 gov.uk
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