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.

Business owner doing accounts with VAT records

VAT records

How to keep accurate VAT records and complete VAT returns under Making Tax Digital (MTD) rules.

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.

Calculating VAT using a VAT accounting scheme

VAT accounting schemes

How to simplify VAT using VAT accounting schemes, including the flat rate scheme, the cash accounting scheme and the reverse charge scheme.

Woman's hands on laptop with 'Tax 2022' text on

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.

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.