Guide to completing a UK VAT return
Value Added Tax
Guidance
This guidance note provides information on the contents of a UK VAT return. Information on completing a VAT return for businesses using the flat rate scheme is included in the Flat rate scheme (FRS) 鈥� operating the scheme guidance note.
Box 1: VAT due on sales and other outputs
This is the total amount of VAT charged on goods and services in the return period. (See the Time of supply - overview guidance note)
Businesses should ensure they include VAT payable to HMRC for certain supplies which may be made outside their core business such as:
- 鈥�
VAT due in the period on imports accounted for through postponed accounting (see the Imports 鈥� postponed accounting for import VAT guidance note)
- 鈥�
VAT on the fuel scale charge (see the Input tax 鈥� Motoring expenses guidance note)
- 鈥�
the sale of stocks and assets
- 鈥�
VAT on goods taken out of the business for private use
- 鈥�
VAT due under the reverse charge (eg supplies of some services from outside the UK, and the
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