United Kingdom VAT form guide

The VAT return is a periodic compilation where taxpayers must report all transactions that are relevant for VAT purposes during the reporting period. Even if no taxable activities occur, a nil VAT return must still be submitted.

Deadlines and Frequency

In the United Kingdom, the standard VAT reporting frequency is quarterly, though monthly or annual filing may be used under specific conditions. Also, an annual filing is permitted upon request if the taxable turnover is below £1.35 million.

The deadline for submitting VAT returns in the UK is by the 7th day of the second month following the end of the reporting period. There is no requirement to submit a separate annual VAT return.

If your UK VAT return results in a payable position, the VAT must be paid by the same day as the return submission deadline. The UK tax authorities accept a range of payment methods including BACS, CHAPS, direct debit, credit card, and online or telephone banking. Foreign companies usually make VAT payments through bank transfer. Marosa will provide you with updated payment instructions for every reporting period you need to make a VAT payment.

If the VAT return results in a credit position, VAT refunds are automatically processed by the UK tax authorities and transferred to the UK bank account of the company. It is not possible to carry forward a VAT credit to future periods. Refunds may be issued within 30 days from the date of submission of the VAT return, however this timeline is usually delayed due to the verifications made by the HMRC. Your Marosa team will facilitate more information and instruct you on the steps to follow in case you decide to claim a VAT refund.

VAT Manual

Find additional information in our VAT manual VAT returns in United Kingdom.

VAT Templates

Below you’ll find VAT templates available in English.