How to send VAT Returns when exempt from Making Tax Digital for VAT
Check how you should submit your returns when you're exempt from using compatible software for Making Tax Digital for VAT.
How to send your VAT Returns
This will depend on the reason why you’re exempt from Making Tax Digital. You’re exempt from Making Tax Digital for VAT if:
- you applied for an exemption and HMRC sent you a letter confirming you’re exempt
- you or your business are subject to an insolvency procedure
- sending your final return after cancelling your VAT registration
If you applied for an exemption from Making Tax Digital
Your letter from HMRC will tell you to fill in either:
- a paper return
- an online return using your VAT online account
If your business is subject to an insolvency procedure
You must send a paper return, unless you have either:
If you have either arrangement, you can choose send a paper return or complete the return online using your VAT online account.
Sending your final return after cancelling your VAT registration
You cannot send a VAT Return using your Making Tax Digital software if you’ve deregistered for VAT. You’ll need to send your return using your VAT online account.
Sending paper returns
HMRC will send you paper returns to fill in and send back. If you do not receive one or you lose a VAT return, you should contact the VAT helpline as soon as possible and ask for a replacement.
The paper returns will show you the:
- address you should send the return to
- due date
Your return must reach HMRC by the due date.
Read more information on how to complete your VAT return.
Using your VAT online account
Send your returns by signing into your VAT online account.
Your online account will also tell you when:
- your returns are due
- the payment must clear HMRC’s account
Read more information on how to complete your VAT return.