Effective VAT planning aims to ensure that VAT is relatively painless, and that you are reclaiming as much as possible of the VAT you pay.

VAT - overview

How VAT works for UK businesses, when to become VAT-registered, how to keep VAT records and how to complete a VAT return.

Guide to Making Tax Digital for small businesses

How to file an MTD VAT return

How to submit VAT returns under Making Tax Digital (MTD), including advice on MTD rules and using MTD-compatible software and accounting apps.

Businessman filling in a VAT return

VAT records

As well as ensuring you comply with your legal obligations under the "Making Tax Digital" initiative, maintaining accurate, current VAT records makes it easy to get the VAT you paid back.

An accountant expains to a client how her MTD-compliant software works

Help clients file digital VAT returns

If your clients now file VAT returns under Making Tax Digital, they also need to keep VAT records in the right format. Our guide to their obligations.

Business owner completing VAT return

VAT returns

Everything you need to know about VAT: from keeping VAT records to completing VAT returns and complying with Making Tax Digital for VAT.

VAT calculations

VAT accounting schemes

VAT accounting schemes can make your life easier, simplifying your VAT accounting and in some cases improve your cash flow.

Person paying a VAT bill

Pay your VAT bill

Use this Tool to find out how you can pay any VAT owing to HM Revenue & Customs.

Cubes with percentage signs

Work out the correct rate of VAT

VAT-registered businesses charge VAT on sales of goods and services. Use this tool to find the correct VAT rate you must charge and pay to HMRC.

Business person performing VAT calculations

Essential guide to VAT

Once your sales reach the annual threshold, you must register for VAT. Our guide to when and how to register, and what you need to do once you have.

A calculators spells out VAT

VAT registration

If you register for VAT with HM Revenue & Customs (HMRC), you must charge VAT on any goods and services you sell that are subject to VAT.