VAT return boxes 1 to 9, one page each

A UK VAT return has nine boxes. Boxes 1 to 5 are about the VAT itself and boxes 6 to 9 are about the value of your sales and purchases. Each page below says what goes in the box, what to leave out and the mistakes to check for, taken from HMRC's VAT Notice 700/12.

Boxes 2, 8 and 9 are only for goods moving between Northern Ireland and the EU. If that does not apply to you, they are 0.

HMRC's notice says you cannot amend a return after you have submitted it, so check the figures before you send it.

Sources

HMRC, How to fill in and submit your VAT Return (VAT Notice 700/12), sections 3 and 7

Checked against GOV.UK on 6 November 2026. Rules and figures change, so verify on GOV.UK before you rely on this. General information, not tax advice.