Introduction to this document

VAT online filing checklist

If you miss the deadline for submitting your return or paying your VAT, you may be liable to pay a surcharge. Our checklist will help you avoid this type of trouble.

Online submission

Since 1 April 2012 all businesses with a few exceptions, essentially insolvent traders and those whose religious beliefs prevent them from using computers, must submit VAT returns online and pay any VAT due electronically.

Note. Since 1 July 2014, businesses who are able to satisfy HMRC that it’s not reasonably practicable for them to file online are also allowed to file their VAT returns on paper or by telephone.

If you miss the deadline for submitting your VAT return online or paying your VAT electronically, you may be liable to a fine. Our VAT Online Filing Checklist will help you to file your VAT return on time.