Guidance

Tell HMRC about VAT due on goods sold to pay off a debt

Use this form to tell HMRC about VAT due on goods sold to pay off a debt if you’re an auctioneer or an insolvency practitioner.

• From: HM Revenue & Customs
• Published: 18 September 2025

You can use this online form to tell HMRC about VAT due on goods you’ve sold to pay off a debt.

You’ll need to tell HMRC and then pay the VAT due within 21 days of the sale of the goods.

Before you start

You’ll need the following information:

• the name and address of person or company you sold the goods for
• their VAT registration number
• your VAT registration number, if you have one

How to tell HMRC

Online

You’ll need to sign in, using one of the following:

• a Government Gateway user ID and password (if you do not have one, you can create one when you first try to sign in)
• an email address to get a confirmation code that you can use to sign in

If you cannot use the online form

1. Get all of your information together before you start. You cannot save your progress.

2. Fill in form VAT833 online.

3. Print and post it to HMRC, using the postal address shown on the form.

What happens next

You’ll need to pay the VAT due within 21 days of the sale.

Published 18 September 2025