VAT Returns – United Kingdom

United Kingdom

VAT Name :
Value Added Tax (VAT)

VAT Number Format :
123 4567 89 (9 digits)

VAT Information Offices :
National Advice Service + 44 2920 501 261 / 0300 200 3700


RateTypeWhich goods or services
20%StandardAll other taxable goods and services
5%ReducedChildren's car seats; Renovation and repair of private dwellings; Certain social housing; Domestic and charitable supplies of gas and electricity; Certain heating services; Imported works of art
0%ZeroFoodstuffs (excluding catering/confectionery etc); Live animals, seeds and plants for foodstuffs; Water (subject to certain exclusions); Certain pharmaceuticals; Certain medical equipment; Drugs; Medicines; Certain passenger transport; Books, newspapers and periodicals; Charities (sale of donated goods); Children's clothing; New housing; Certain sewage services; Caravans and houseboats; Bicycle helmets; Issue of bank notes


  • Letting of immovable property
  • Letting of residential property (excluding short term letting)
  • Letting of commercial property
  • Financial and insurance services
  • Supply of land
  • Option to tax can apply in certain cases to leasing and letting of immovable property
  • Supply of buildings and land
  • Betting and gaming services
  • Admission to certain cultural events
  • Charity fundraising events
  • Works of art supplied by the person who created it or his successor in title
  • Care or medical treatment
  • Health services
  • Education
  • Physical education and sports activites
  • Postal services
  • Burial and creation


Registration Threshold : GBP 85,000
(below threshold registration can be on a voluntary basis)
Distance Selling Threshold : GBP 70,000
Dispatches : GBP 250,000
Arrivals : GBP 1,500,000
Intra-Community Acquisition Threshold : GBP 85,000


Late Filing : If return late and payment made there is a surcharge liability notice issued(SLN). SLN is used to warn taxpayers that continued late filing or payments can trigger a surcharge of between 2%-15% of the VAT due.
Late registration penalties apply depending on time delay in notification 5%-15% can apply to net VAT due

Other :
– Late filing of EC sales – a penalty could apply
– Late filing of Intrastat – penalties can apply
– Penalties may apply in cases of tax fraud, evasion, etc.


Assessment Period : 4 years (can be extended to 20 years)
Standard Tax Period : Quarterly

Monthly return available in certain cases.

Normal filing deadline – 1 month and 7 days from period end

ESL filing – monthly submitted by 14th day following reporting period (paper format), 20th day for electronic format

Intrastat filing – 21st working day following reporting period