kopik
Create
Tax & accounting

How to fill in a VAT Return: boxes 1 to 9 and the deadline

The VAT Return has nine boxes, and each has its own rules on what to include. This page explains them based on HMRC Notice 700/12, along with how and when to submit.

Ask your question

Free account required

Each question stands alone · 1 free a month, then with a subscription.

Answers are written by a language model solely from this base's documents, with numbered sources. They can be wrong and aren't legal, medical or financial advice: check the sources before any important decision.

The nine boxes at a glance

Box 1 is the VAT due on sales and other outputs, and box 4 the VAT reclaimed on purchases and other inputs. Box 5 is box 3 (total VAT due) minus box 4: if box 3 is larger, you pay the difference; if box 4 is larger, HMRC credits your account and repays the balance. Never enter a minus sign in box 5.

Boxes 6 and 7 are the total values of sales and purchases, excluding VAT. Boxes 2, 8 and 9 concern Northern Ireland trade in goods with EU member states. If a box doesn't apply, enter 0.00.

Points to watch in box 1

Deduct VAT on credit notes you've issued. Where you take something in part exchange, include VAT on the full value of the goods. Leave out amounts HMRC has notified to you as assessments.

Software, deadlines and late payment

Virtually all VAT-registered businesses must by law submit returns through functional compatible software and pay electronically.

The deadline for submitting and paying is usually 1 calendar month and 7 days after the end of the accounting period (2 months under the Annual Accounting Scheme). Late payment can lead to interest and penalties, and late submission to penalties.

Frequently asked questions

What do Flat Rate Scheme users put in box 6?

The turnover you applied your flat rate percentage to, including VAT, plus the VAT-exclusive value of any supplies accounted for outside the scheme.

What if I can't submit a correct return or payment on time?

Notice 700/12 refers you to paragraph 21 of the VAT guide (Notice 700), on sending VAT returns and payments.

Can I correct an earlier mistake on my current return?

Sometimes. Notice 700/12 says you can include VAT underdeclared or overdeclared on previous returns in certain cases, explained in its paragraph 6.6.

For developers and agents

Embed / API / MCP

Connect this base to Claude, Cursor, ChatGPT or your own app. Each API or MCP request costs €0.10, charged to your Kopik credit (not charged if nothing is found). You need an API key: create one from your dashboard.

MCP for your agents

This base's MCP server URL (tools ask_base and search_base):

MCP URL
https://kopik.io/api/mcp?base=uk-vat-guide-hmrc
Claude Code, Cursor and other clients
Claude Code
claude mcp add --transport http kopik-uk-vat-guide-hmrc "https://kopik.io/api/mcp?base=uk-vat-guide-hmrc" --header "Authorization: Bearer kpk_…"
JSON config (mcpServers)
{
  "mcpServers": {
    "kopik-uk-vat-guide-hmrc": {
      "url": "https://kopik.io/api/mcp?base=uk-vat-guide-hmrc",
      "headers": {
        "Authorization": "Bearer kpk_…"
      }
    }
  }
}

REST API for your apps

mode is "answer" (written answer + sources) or "passages" (raw passages only). Add an optional maxPriceCents to cap the price: if the base costs more, the call is refused and nothing is charged.

curl
curl -X POST https://kopik.io/api/v1/bases/uk-vat-guide-hmrc/query \
  -H "Authorization: Bearer kpk_…" \
  -H "Content-Type: application/json" \
  -d '{"question": "Your question here", "mode": "answer"}'

Getting started

  1. Create a key in your dashboard and top up your credit.
  2. Replace kpk_… with your key.
  3. Full details (responses, errors, JS and Python examples): developer docs.