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.
- 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.
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.