VAT input tax toolkit

Get help if you’re a tax agent or adviser who has clients who must complete VAT Returns for VAT input tax.


VAT input tax toolkit (Revised)

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email Please tell us what format you need. It will help us if you say what assistive technology you use.


This toolkit is for tax agents and advisers who complete returns on behalf of their clients. It may also useful to anyone who completes a return.

Tax agents and advisers can use it when advising clients on VAT matters, or for reviewing their VAT declarations at the end of the year.

Published 1 July 2014
Last updated 28 June 2022 + show all updates
  1. The VAT input tax toolkit has been updated.

  2. The Agent toolkit for VAT input tax revised for 2020 has been added.

  3. Agent toolkit for VAT input tax updated for 2019.

  4. The HMRC VAT input tax toolkit (December 2016) has been superseded by the July 2017 edition.

  5. The Agent toolkit for VAT input tax has been updated for 2016 to 2017.

  6. Revised VAT input toolkit (December 2016) published.

  7. VAT input toolkit updated for 2015 to 2016.

  8. Agent toolkit for VAT Input Tax has been updated.

  9. First published.