Use the online service to file your VAT21 and VAT100 forms if you're a government department, NHS trust or Royal Household.
You must use the Government Information and National Health Trusts online service (known as GIANT) to file your VAT21 and VAT100 forms with HMRC if your organisation is a:
- NHS trust
- government department
- Royal Household
You have to register online before you can use the service.
Log in to the GIANT online service
Log in to GIANT to file your VAT21 and VAT100.
Register for the GIANT online service
How you register for GIANT depends if your organisation is already registered for another HMRC online service.
Your organisation is not registered for another HMRC online service
Your organisation is registered for another HMRC online service
You can use the User ID and password you already have to register for GIANT by completing the following steps:
- Log into the Government Gateway.
- Enter your User ID and password.
- Select the ‘VAT for Government and NHS’ link in the ‘Services available’ section.
- Follow the on-screen instructions to register for GIANT.
- VAT Online Services Helpdesk if you have any problems registering for the online service or have problems accessing it
- VAT General Enquiries Helpline if you have any questions about how to complete your VAT21 or VAT100
How to submit your return.
Log in to use VAT online services
Log in and submit your VAT Return, EC Sales List, Reverse Charge Sales List and EU VAT refund application, and get help with lost username, password or account activation codes.