Completing and submitting the VAT100 (2021)

As part of HMRC’s work to improve the customer journey for insolvency practitioners (IPs), we improved the way we process VAT Returns.

We introduced a new style VAT100 (2021) and a fully automated process which means when we receive a return into HMRC, it is automatically scanned and captured onto our system.

If your record has been migrated to the new IT system, please ensure you are only using the new versions of the VAT100 that are issued to you. If you need another copy, please contact us.

Each VAT100 return has a unique machine-readable barcode which is generated for the specific transaction it’s sent for.

We have noticed an increase in returns being received where the barcode has been altered, deleted, copies of returns have been used for other cases, and pre-populated return dates have been manually altered.

If any alterations are made or returns are made on a form other than the transaction it’s been sent for, this can lead to delays in processing as we can not use the automated rapid data capture process.

Read How to fill in and submit your VAT Return (VAT Notice 700/12) for a list of things to consider when submitting online or on paper.

Please ensure the boxes are filled in correctly and there are no amendments to the return as they will not be automatically scanned to the system.

This may cause potential delays in processing as the new VAT100 is built to read numerical values only.

If you are submitting a nil return or a nil value in any of the 9 boxes, please ensure you use numerical values only, for example, 0.00 and do not write the words ‘nil’ or ‘zero’.

As before, if your record has not been migrated to the new IT system, please continue to use the old versions which have been sent to you. If you are unsure of the status of your record, please contact us.

We know you want us to get things done as speedily as possible and we want that too, so to ensure submissions of all VAT forms are received correctly, please post them directly to the appropriate addresses.

Read Insolvency (VAT Notice 700/56).

If you have any questions about this insolvency bulletin, please direct them to R3 or your representative group who will take them forward with HMRC.

Question and answer

Question. Can I send a cheque with a VAT100 (2021) return?

Answer. Yes, you can send a cheque with the return, but please do not staple the cheque to the return.

Question. I do not have the information needed to complete a pre-insolvency VAT100 (2021) return. What should I do?

Answer. Please call or write to HMRC using the relevant contact details in Insolvency (VAT Notice 700/56) and our teams will be happy to help you. If writing, please make sure you have not attached a blank VAT100.

Question. I have not received a response or my repayment, should I send another VAT100?

Answer. No, please do not send an additional VAT100. We would prefer, if required to progress chase, a letter be sent to the appropriate address.