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If your payment is more than 15 days overdue, first and second late payment penalties apply. Find out how to avoid penalties and get help to pay in instalments.
Find out how to fill in your VAT return, about using VAT accounting schemes and how to submit your return electronically.
How to account for VAT on vehicles and fuel you use for your business.
Find out what records you must keep and how to keep them if you're registered for VAT.
How to account for VAT if you make supplies to your customers, and you pay certain costs that you pass on when you invoice them.
From 1 January 2023, you’ll get penalty points if you submit a VAT Return late (including nil payment returns). Find out how points work and how to avoid a £200 penalty.
From 1 January 2023, HMRC will charge VAT-registered businesses late payment interest from the first day their payment is overdue until it is paid in full.
Find out about the VAT domestic reverse charge procedure which applies to the buying and selling of certain goods and services.
Check if you can claim relief from VAT if you supply goods or services to a customer, but you are not paid.
How to account for VAT if you buy in and resell travel facilities as a principal or undisclosed agent.
Find out about group and divisional VAT registration and the forms you should use to apply.
Find out what HMRC considers as good practice in relation to VAT accounting and compliance processes.
Check when you’re eligible for repayment interest if HMRC are late in settling a repayment claim from a VAT Return or VAT you've overpaid.
If you've reached the maximum points allowed, find out how to remove them and avoid a further £200 penalty. Check when individual penalty points expire.
Use these EU country codes, VAT numbers and foreign language letters to complete an EC Sales List (ESL).
Check if you can apply for an exemption from Making Tax Digital for VAT and submitting your VAT Returns using software.
Check how you should submit your returns when you're exempt from using compatible software for Making Tax Digital for VAT.
How you should account for VAT on goods that are lost, stolen, damaged or destroyed.
Find out the general rules for the Point of Sale Retail Scheme, how the scheme works, records you must keep and how to work out your VAT.
Use this service to submit your One Stop Shop (OSS) VAT Return and pay the VAT due if you're registered for the OSS Union scheme.
Don’t include personal or financial information like your National Insurance number or credit card details.
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