HMRC Vat

You usually submit a VAT Return to HM Revenue and Customs (HMRC) every 3 months. This period of time is known as your ‘accounting period.’

The VAT Return records things for the accounting period like:

• your total sales and purchases
• the amount of VAT you owe
• the amount of VAT you can reclaim
• what your VAT refund from HMRC is

You must submit a VAT Return even if you have no VAT to pay or reclaim.

Final VAT Returns

You have to submit a final VAT Return when you cancel your VAT registration.

HMRC will send you a paper version to complete if your registration is cancelled because you’re insolvent.

Sign in to your HM Revenue and Customs (HMRC) online account to submit your VAT Return. You can also view your VAT account and access other VAT online services.

You cannot use your online account to send your VAT Return if you’ve signed up for ‘Making Tax Digital’ for VAT. Use accounting software that’s compatible with Making Tax Digital instead.

Start now

To use this service you need:

• a VAT number
• a Government Gateway user ID and password

You get these when you register for VAT.

Using your account

You can use your account to:

• set up a Direct Debit to pay VAT
• view your payments and outstanding liabilities
• report changes to your business
• cancel your VAT registration

Other VAT services

You can also log in to your HMRC online account to:

• submit an EC Sales List (ESL)
• submit a Reverse Charge Sales List (RCSL)
• apply for EU VAT refunds
• tell HMRC you’ve brought a vehicle into the UK using the Notification of Vehicle Arrivals (NOVA) service
• use the VAT MOSS service

Service issues

Online services may be slow during busy times. Check if there are any problems with this service.

How do I contact VAT?

1. Telephone: 0300 200 3701.
2. Textphone: 0300 200 3719.
3. Outside UK: +44 2920 501 261.

How do I pay HMRC VAT?

Before you pay your VAT bill, make sure your deadline has not passed. Your deadline will be shown on your VAT return.

There are different deadlines if you use:

• the Annual Accounting Scheme
• payments on account

Pay now

There’s a different way to pay a VAT Mini One Stop Shop (VAT MOSS) bill.

Ways to pay

Make sure your payment will reach HM Revenue and Customs’ (HMRC) bank account by the deadline. You may have to pay a surcharge if you do not pay on time.

You can use the VAT payment deadline calculator to work out how much time to allow.

Same or next day

• online or telephone banking (Faster Payments)
• CHAPS
• through your online bank account

3 working days

• Direct Debit
• Bacs
• standing order (only for businesses using the Annual Accounting Scheme or Payments on Account)
• online by debit or corporate credit card
• at your bank or building society

If the deadline falls on a weekend or bank holiday, your payment must arrive in HMRC’s bank account on the last working day before it (unless you pay by Faster Payments).

What is HMRC VAT number?

A VAT number is a unique ID that HMRC provides to businesses when they register for VAT. In the UK, VAT numbers are nine digits long and always have the prefix ‘GB’.

How is VAT calculated?

VAT-inclusive prices

To work out a price including the standard rate of VAT (20%), multiply the price excluding VAT by 1.2. To work out a price including the reduced rate of VAT (5%), multiply the price excluding VAT by 1.05.