Box 6: total value of sales and other outputs, excluding VAT

Box 6 is the value of your sales, not the VAT on them. HMRC's notice says to show the total value of all your business sales and other specific outputs but leave out any VAT.

What goes in box 6

  • The value of all your business sales, without VAT
  • Zero-rated, reduced-rate and exempt sales, as well as standard-rated ones
  • If you made sales under the domestic reverse charge as the supplier, their VAT-exclusive value
  • Any value you put in box 8, which must also be in the box 6 total

What to leave out

  • Money you have personally put into the business
  • Loans, dividends and gifts of money
  • Insurance claims
  • Stock Exchange dealings, unless you are a financial institution
  • As the customer under the domestic reverse charge, the value of what you bought. That is a purchase, not a sale.

Common mistakes

  • Including the VAT in the box 6 figure.
  • Leaving out zero-rated or exempt sales.
  • Counting capital you paid in, or a loan, as a sale.
  • A box 8 figure larger than box 6. HMRC says this usually means figures were put in the wrong boxes.

Sources

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.