Services

  1. Log in to use VAT online services

    Log in and submit your VAT Return, ESL, RCSL and EU VAT refund application, and get help with lost username, password or account activation codes

  2. VAT Returns

    Your VAT Return - return boxes, how to submit it, deadlines, surcharges, bad debts, final VAT Returns, tax help

  3. Pay your VAT bill

    Payment options for your VAT bill, including VAT MOSS - Direct Debit, credit or debit card online, Faster Payments, online banking and standing orders

  4. VAT registration

    VAT - how to register, effective date of registration, registration thresholds, calculate taxable turnover, change your details, de-register (cancel) or transfer a VAT registration

  5. VAT rates

    Current VAT rates - standard 20% and rates for reduced rate and zero-rated items

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Guidance and regulation

  1. Use software to submit your VAT Returns
  2. Find software suppliers for sending VAT Returns and Income Tax updates
  3. HMRC calculators and tools
  4. VAT rates on different goods and services
  5. HMRC foreign exchange rates: yearly averages and spot rates
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News and communications

  1. HMRC publishes more information on Making Tax Digital
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Research and statistics

  1. Value Added Tax (VAT) Annual Statistics
  2. VAT gap estimates
  3. Value Added Tax (VAT) Bulletin
  4. Trade information among unregistered VAT businesses
  5. 2017 UK VAT-registered importer and exporter population
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Policy papers and consultations

  1. Changes to the VAT treatment of vouchers
  2. Making Tax Digital
  3. Revenue and Customs Brief 13 (2018): change to the VAT treatment of retained payments and deposits
  4. Revenue and Customs Brief 12 (2018): refunds of VAT in the UK for non-EU businesses
  5. Revenue and Customs Brief 11 (2018): VAT - rule changes for higher education
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