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.


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

Register or sign in to the GIANT online service

Sign in to GIANT to file your VAT21 and VAT100.

To sign in, you need a Government Gateway user ID and password. If you do not have a user ID, you can create one when you first sign in to GIANT.

Get help

Contact the:

VAT Returns
How to submit your return.

Sign in to use VAT online services
Sign 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