Dealing with HMRC – guidance

HMRC VAT output tax toolkit

Guidance for tax agents and advisers on completing VAT Returns on behalf of their clients.



This toolkit provided by HM Revenue and Customs (HMRC) is aimed at helping and supporting tax agents and advisers when completing returns on behalf of clients. It may also be of use to anyone who is completing a return.

Tax agents and advisers who do not complete their client’s return can use it as a source of reference when advising clients on VAT matters or for reviewing client’s VAT declarations at the year end.