Guidance and regulation

Find out how to fill in your VAT return, about using VAT accounting schemes and how to submit your return electronically.

• From: HM Revenue & Customs
• Updated: 19 February 2024

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.

• From: HM Revenue & Customs
• Updated: 10 March 2023

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: HM Revenue & Customs
• Updated: 1 March 2023

How to account for VAT on vehicles and fuel you use for your business.

• From: HM Revenue & Customs
• Updated: 20 October 2023

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: HM Revenue & Customs
• Updated: 1 July 2014

Find out what records you must keep and how to keep them if you're registered for VAT.

• From: HM Revenue & Customs
• Updated: 18 March 2024

How to account for VAT if you buy in and resell travel facilities as a principal or undisclosed agent.

• From: HM Revenue & Customs
• Updated: 18 April 2024

Find out about the VAT domestic reverse charge procedure which applies to the buying and selling of certain goods and services.

• From: HM Revenue & Customs
• Updated: 18 October 2022

Find out about group and divisional VAT registration and the forms you should use to apply.

• From: HM Revenue & Customs
• Updated: 25 January 2024

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.

• From: HM Revenue & Customs
• Updated: 26 February 2024

Check if you can claim relief from VAT if you supply goods or services to a customer, but you are not paid.

• From: HM Revenue & Customs
• Updated: 19 June 2020

Use these EU country codes, VAT numbers and foreign language letters to complete an EC Sales List (ESL).

• From: HM Revenue & Customs
• Updated: 18 December 2020

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.

• From: HM Revenue & Customs
• Updated: 30 January 2024

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.

• From: HM Revenue & Customs
• Updated: 15 February 2023

Check if you can apply for an exemption from Making Tax Digital for VAT and submitting your VAT Returns using software.

• From: HM Revenue & Customs
• Updated: 4 January 2023

This guidance gives information about when you can, or need to, account for VAT on your tax return if you're a UK VAT-registered business.

• From: HM Revenue & Customs
• Updated: 18 May 2022

Find out how to fill in a One Stop Shop (OSS) VAT Return if you’re registered for the Union scheme and make distance sales from Northern Ireland to the EU.

• From: HM Revenue & Customs
• Updated: 25 March 2022

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.

• From: HM Revenue & Customs
• Updated: 24 April 2023

How to fill in your Import One Stop Shop (IOSS) VAT Return and the records you need to keep when reporting the VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both.

• From: HM Revenue & Customs
• Updated: 19 February 2024

How you should account for VAT on goods that are lost, stolen, damaged or destroyed.

• From: HM Revenue & Customs
• Updated: 6 June 2009