Guidance

VAT: file forms VAT21 and VAT100 online

Use the online service to file your VAT21 and VAT100 forms if you're a government department, NHS trust or Royal Household.

Overview

You must use the Government Information and National Health Trusts online service (known as GIANT) to file your VAT21 and VAT100 forms with HM Revenue and Customs (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 isn’t registered for another HMRC online service

You’ll need to register your organisation on the Government Gateway and then register for GIANT.

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:

  1. Log into the Government Gateway.
  2. Enter your User ID and password.
  3. Select the ‘VAT for Government and NHS’ link in the ‘Services available’ section.
  4. Follow the on-screen instructions to register for GIANT.

Get help

Contact the:

VAT Returns
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.

Published 28 November 2017