A VAT return is a form sent to HMRC outlining your business’s VAT activity. This covers both the VAT you paid to suppliers and the VAT you charged customers. You can submit your VAT return directly through the HMRC VAT online portal.
Normally, you have to file a VAT return every three months, although there are exceptions to this rule. Even if you owe no VAT or are owed a refund, you must still submit the return. For businesses involved in importing goods, VAT obligations can also be linked to import duties declared at the border.
Important details contained in a VAT return are: