How to fill in and submit your VAT Return (VAT Notice 700/12)

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

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