Understanding UK VAT Returns: A Box-by-Box Guide

• Box 1: VAT due on sales and other outputs
• Box 2: VAT due on acquisitions of goods made in Northern Ireland from the EU
• Box 3: Total VAT due
• Box 4: VAT reclaimed on purchases and other inputs
• Box 5: Net VAT to pay or reclaim
• Box 6: Total value of sales and all other outputs excluding VAT
• Box 7: Total value of purchases and all other inputs excluding VAT

Source: marcusward.co

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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