Sending a VAT Return

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How to send your VAT Return

You must submit your VAT Return using accounting software that’s compatible with Making Tax Digital.

Check which accounting software you can use to submit your VAT return.

There are different ways to send your VAT Return if:

  • you’ve cancelled your VAT registration
  • you’re exempt from Making Tax Digital for VAT
  • your business is subject to an insolvency procedure

If you’ve cancelled your VAT registration

You cannot send VAT Returns using Making Tax Digital software if you are no longer VAT registered. You’ll need to send any returns using your VAT online account.

If you’re exempt from Making Tax Digital for VAT

You can only send your return by post or through your VAT online account if you have an exemption from Making Tax Digital for VAT.

For example if you:

  • object to using computers on religious grounds
  • do not have access to the internet

Find out how to send VAT Returns if you’re exempt.

HM Revenue and Customs can charge you a penalty of up to £400 if you send a paper VAT Return and you’re not exempt.

If your business is subject to an insolvency procedure

You must send a paper VAT Return unless you have either:

If you have either arrangement, you can choose to send a paper return or complete the return using your VAT online account.

After you’ve sent your VAT return

You must pay your VAT bill by the deadline shown on your VAT Return.

View a printable version of the whole guide

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