The nine boxes of a UK VAT return, one at a time

A UK VAT return is nine numbers. Four of them you can get wrong in ways that matter, two are calculated from the others, and three are about Northern Ireland trade and are zero for most businesses. Knowing which is which removes most of the anxiety about filing your own return.

Boxes 1 to 5: the VAT itself

These are stated in pounds and pence. Box 3 and Box 5 are arithmetic, so the only ones you can really get wrong are 1, 2 and 4.

  • Box 1: the VAT you charged on sales and other outputs in the period
  • Box 2: VAT due on acquisitions of goods brought into Northern Ireland from EU member states, and nothing else
  • Box 3: Box 1 plus Box 2, your total VAT due. Calculated, not entered
  • Box 4: the VAT you are reclaiming on purchases and other inputs, including acquisitions
  • Box 5: the difference between Box 3 and Box 4, which is what you pay or reclaim. Calculated, not entered

Boxes 6 to 9: the values, in whole pounds

These are net figures excluding VAT, and they are rounded to whole pounds rather than carrying pence. Getting Box 6 wrong is the most common error on a self-filed return, because people reach for their bank total instead of their sales figure.

  • Box 6: total value of sales and all other outputs, excluding VAT. This includes zero-rated and exempt sales, which is what catches people out
  • Box 7: total value of purchases and all other inputs, excluding VAT
  • Box 8: total value of goods dispatched from Northern Ireland to EU member states, excluding VAT
  • Box 9: total value of goods acquired into Northern Ireland from EU member states, excluding VAT

Box 6 is not your turnover and not your bank total

Box 6 is the net value of your outputs for the period, on the VAT accounting basis you use. It is not money received, so a customer paying late does not move it unless you are on cash accounting. It is not your taxable turnover for registration purposes either, though the two overlap. And it includes zero-rated and exempt supplies, so a business with a lot of zero-rated sales will show a Box 6 far larger than its Box 1 implies. That is correct, not an error.

Boxes 2, 8 and 9 after Brexit

These three now relate specifically to movements of goods between Northern Ireland and EU member states. A business in Great Britain trading with the EU does not use them: those movements are imports and exports and are handled differently, typically through postponed VAT accounting on the import side. If you are filing zero in Boxes 2, 8 and 9 and you trade with the EU from Great Britain, that is very likely right.

Where the boxes come from in Taxmo

Each box is derived from your approved records for the period rather than typed in, and each is traceable back to the entries behind it. Box 3 and Box 5 are computed, and the value boxes are rounded to whole pounds on the way out because that is how HMRC expects them. Unapproved bank imports are excluded, which is exactly why the pre-filing checklist blocks on them: they would otherwise be a silently missing chunk of Box 6.

Where to check the definitive wording

HMRC's own guidance on completing a return is VAT Notice 700/12, and it is the authority if a specific supply's treatment is unclear. This page explains the shape of the return and the mistakes that recur. It does not replace the notice for an edge case, and anything turning on your own circumstances is worth an accountant's hour.

Common questions

What goes in Box 6 of a VAT return?

The total value of your sales and all other outputs for the period, excluding VAT, rounded to whole pounds. It includes zero-rated and exempt sales as well as standard-rated ones. It is not the money that arrived in your bank account, and unless you are on cash accounting it does not move because a customer paid late.

Which VAT return boxes are calculated automatically?

Box 3 is Box 1 plus Box 2. Box 5 is the difference between Box 3 and Box 4. Both are arithmetic on the boxes above them, so software should compute them rather than let you type a figure that disagrees with its own components.

Do the boxes use pence or whole pounds?

Boxes 1 to 5 are in pounds and pence. Boxes 6 to 9 are rounded to whole pounds. Sending pence in a value box is a common cause of a rejected or queried submission.

Do I need to fill in Boxes 2, 8 and 9?

Only if you move goods between Northern Ireland and EU member states. A Great Britain business trading with the EU reports those movements as imports and exports instead, so zero in all three is the normal answer for most UK businesses.

What if Box 4 is bigger than Box 3?

Then you are in a repayment position for the period and HMRC owes you rather than the other way round. This is entirely normal for a business in a heavy investment period or one making mostly zero-rated supplies. Repayment returns are more likely to be looked at, so having the VAT invoices behind Box 4 to hand is worth the filing time.

Does Box 6 include VAT?

No. Boxes 6 to 9 are all net of VAT. Including VAT in Box 6 overstates your outputs and is one of the errors that makes a return look wrong to HMRC even when the VAT figures in Boxes 1 to 5 are right.

Last updated 2026-08-10. Thresholds, rates and allowances are indexed or reset at fiscal events and are deliberately not quoted here; check GOV.UK for current amounts.