Send a VAT Return

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Submit your return and pay your VAT bill

You can submit your VAT Return:

• using accounting software that’s compatible with Making Tax Digital
• by appointing an agent or accountant
• using your VAT online account - only if you use the VAT Annual Accounting Scheme

You can only submit your return by post or another method if you have an exemption from Making Tax Digital for VAT.

When you can submit a VAT Return on paper

You can only submit your return on paper if:

• you object to using computers on religious grounds
• you cannot use computers because of your age, a disability or because you do not have internet access where you live

Contact HM Revenue and Customs (HMRC) to find out how to submit a paper return. You can get help with submitting your return and understanding VAT.

HMRC can charge you a penalty of up to £400 if you submit a paper VAT Return and you’re not eligible.

If your business is subject to an insolvency procedure

You must submit your return on paper, unless you have either of the following:

• a Company Voluntary Arrangement
• an Individual Voluntary Arrangement

If you have either arrangement, you can choose to submit your return on paper or online.

Pay your VAT bill

You must pay VAT to HMRC electronically, for example through Direct Debit or internet banking.

Contact HMRC if you cannot pay your VAT bill.

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