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

Update Feb 19, 2024: Section 3.1 has been updated to tell you how complete a paper return.

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 gov.uk

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