We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
How VAT works, what VAT is charged on, VAT thresholds and VAT schemes.
VAT (Value Added Tax) is a tax added to most products and services sold by…
VAT is charged on things like: goods and services (a service is anything…
There are 3 different rates of VAT that can be added to products. Which…
You need to register for VAT if you go over the registration threshold (or…
VAT schemes are designed to simplify the way some VAT-registered…
Includes online returns, rates, charging and record keeping
How to do a VAT Return, pay your VAT bill, correct errors in your VAT Return, what to do if you're late with your return or payment.
A VAT Return is a form you fill in to tell HM Revenue and Customs (HMRC)…
You’ll need to include: your total sales and purchases the amount of VAT…
You can submit your VAT Return: using accounting software that’s…
You can correct errors in returns for the preceding 4 years, as long as…
If you miss the deadline for submitting your return, HMRC will send you a…
HM Revenue and Customs (HMRC) may charge you interest if you do not report…
How to charge VAT, calculate VAT, VAT rates, reclaim VAT on business expenses, keep digital records.
How to pay your VAT bill - including online by card or Direct Debit, from your bank with HMRC’s bank details, by standing order or at your bank or building society.
How to register for VAT, change your details, cancel your registration, register for VAT in EU countries.
Sign in and submit ESL, RCSL and EU VAT refund application, and get help with lost username, password or account activation codes
Current VAT rates - standard 20% and rates for reduced rate and zero-rated items
Guidance, notices and forms for VAT. Including rates, returns, paying, accounting schemes, charging and reclaiming, imports and exports and overseas businesses.
A list of goods and services showing which rates of VAT apply and which items are exempt or outside the scope of VAT.
Flat Rate VAT scheme - eligibility, thresholds, flat rates of VAT and joining or leaving the scheme
Changes to VAT penalties and interest charges if you submit a VAT Return for an accounting period starting on or after 1 January 2023.
VAT repayments - work out if you're due a VAT repayment using your VAT Return
Check a UK VAT registration number is valid. Prove when you checked a number.
Find VAT technical guidance.
Find VAT forms and associated guides, notes, helpsheets and supplementary pages.
Check if you need to follow HMRC's rules for Making Tax Digital for VAT and find software.
Sign in or set up a personal or business tax account, Self Assessment, Corporation Tax, PAYE for employers, VAT and other services.
Numerical list of VAT notices.
Find out what to do if you supply goods and services that are exempt from VAT and how these affect the amount of VAT you can reclaim on your purchases.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.