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

Update Dec 19, 2025: Replaced calculation explanation text for box 5 in section ‘3.6 Filling in box 5 Box’ under sub header ‘Box 5 net VAT to pay to HMRC or reclaim’.

Find out how to fill in your VAT return, about using VAT accounting schemes and how to submit your return electronically.

• Purpose of the notice: It guides VAT‑registered businesses through completing the VAT Return form box-by-box, explaining key VAT terms and relevant rules that may apply depending on your circumstances.
• Submission requirements: Almost all businesses must submit VAT Returns using functional compatible software (MTD for VAT), unless exempt (e.g., certain religious reasons, disability, or remoteness). The notice also explains alternative arrangements, online submission benefits, and payment timelines.
• Practical guidance: It details how to complete each box of the return, how to apply VAT accounting schemes, and what to check before submitting, including obligations, assessments, and use of the Business Tax Account.

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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