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VAT Forms

Find the forms you need and any associated guides, notes, helpsheets and supplementary pages

Registration, deregistration, change of details, transfer of VAT number, insolvency

Registration

VAT 1 - Value Added Tax - Application for Registration
Purpose
Use form VAT 1 to register your business for VAT
VAT 1A - Application for Registration - Distance Selling
Purpose
Use form VAT 1A to register your business for distance selling into the UK
VAT 1B - Application for Registration - Acquisitions
Purpose
Use form VAT 1B to register for UK VAT if you make acquisitions of goods from other EU states and bring those goods into the UK
VAT 1C - VAT Registration Notification
Purpose
Use form VAT 1C to register for VAT if you are making supplies of 8th or 13th Directive goods
VAT 2 - Value Added Tax - Partnership Details
Purpose
Use form VAT 2 to provide details of partners when you register a partnership for VAT
VAT 5L - VAT registration - land and property
Purpose
Use form VAT 5L to notify HMRC of the specific nature of the land and property supplies you're making.

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Change of details

VAT 484 - Change of Details - Variations
Purpose
Use form VAT 484 'Change of details - variations' if any of your VAT registration details have changed

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VAT groups

VAT 50 - Application for VAT Group Treatment
Purpose
Use form VAT 50 to apply for VAT group treatment or to add companies to an existing VAT group
VAT 51 - Application for VAT group treatment - company details
Purpose
When registering or amending a VAT group using form VAT 50 use form VAT 51 to give details of each company in the group
VAT 53 - Authority for an agent to form or amend a VAT group
Purpose
Use form VAT 53 to authorise an accountant to register or make changes to a VAT group on your behalf
VAT 56 - Application to change the representative member of a VAT group
Purpose
Use form VAT 56 to change the representative member of a VAT group

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Deregistration

VAT 7 - Application to Cancel Your VAT Registration
Purpose
Use form VAT 7 to cancel your VAT registration
VAT 427 - Claim for input tax relief from VAT on cancellation of registration
Purpose
Use form VAT 427 after you have deregistered for VAT to reclaim VAT on certain purchases made before or after deregistration and to claim VAT relief on bad debts identified after deregistration.

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Insolvency

VAT 426 - Insolvent traders claim for input tax after deregistration
Purpose
Use form VAT 426 if you are an insolvency practitioner claiming input tax or VAT relief of an insolvent trader following VAT deregistration
VAT 769 - Value Added Tax - notification of insolvency details
Purpose
Use form VAT 769 to notify HMRC of an insolvency of a VAT-registered trader

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Transfer of VAT number

VAT 68 - Request for transfer of a registration number
Purpose
Use form VAT 68 to transfer the VAT registration of a company that is changing ownership

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VAT Returns, payments and corrections

VAT Returns and corrections

WT2 - Late submission of online VAT Return - reasonable excuse
Purpose
Use form WT2 if you have received a surcharge for submitting your online VAT Return late and you want to claim 'reasonable excuse'.
VAT 100 - VAT Return Online
Purpose
You can't download or order the VAT 100 VAT Return. You must submit your VAT Return online using the VAT online service.
VAT 652 - Notification of Errors in VAT Returns
Purpose
Use form VAT 652 to let HMRC know about errors on your VAT Returns that are over the current threshold.
VAT833 - Statement of Value Added Tax on goods sold in satisfaction of a debt
Purpose
Use form VAT833 to notify HMRC of the VAT you charged to a buyer on goods you sold in satisfaction of debt

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VAT payments

VAT 622 - Standing Order/BACS Authority
Purpose
Use form VAT 622 to set up a standing order to pay your VAT to HMRC
VAT 623 - Annual Accounting Scheme only - instruction to your bank or building society to pay by Direct Debit
Purpose
Use form VAT 623 to set up a Direct Debit to pay your Annual Accounting Scheme interim payment VAT to HMRC. Please note that this Direct Debit mandate should not be used to pay the Annual Accounting balancing payment.

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International trade and excise

EC Sales Lists and corrections

VAT 101 - EC Sales List
Purpose
Use form VAT 101 to report the value of goods and certain services supplied to VAT-registered businesses in other EU Member States.
VAT 101A - EC Sales List Continuation Sheet
Purpose
If you run out of space on form VAT 101 when reporting your sales of goods and related services supplied to VAT registered traders in other EU countries, you can use one or more VAT 101A continuation sheets.
VAT 101B - Value Added Tax - EC Sales list (Correction sheet)
Purpose
If you realise that you've made any errors or omissions in the EU sales figures you've already submitted to us on a form VAT 101, then use form VAT 101B to inform HMRC of additions, deletions and alterations

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Distance selling to the UK

VAT 1TR - Appointment of Tax Representative
Purpose
Use form VAT 1TR if you engage in distance selling into the UK and want to appoint a UK tax representative

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Simplified Import VAT accounting (SIVA)

SIVA 1 - Application for Simplified Import VAT Accounting (SIVA)
Purpose
Use form SIVA 1 to apply for Simplified Import Accounting
SIVA 2 - Deferment Schedule - SIVA Reduced Security
Purpose
Use form SIVA 2 to provide details of duty deferment and reduced security

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VAT-related excise duty, customs duty and import duty

C 1309 - Abbreviated declaration for returned goods relief
Purpose
Use form C 1309 to declare Returned Goods Relief on postal importations
C 1314 - Returned goods. Claim for relief from duty, CAP charges and VAT
Purpose
Use form C 1314 to claim relief from customs duty, CAP charges, excise duty or VAT on goods returning to the UK.
C&E1179 - Claim for Repayment or Remission of Import Duty, CAP charges, ADD charges, VAT and Excise Duty paid on Rejected Imports
Purpose
Claim for repayment or remission of Import Duty, CAP charges, ADD charges, VAT and Excise Duty paid on Rejected Imports.
W 6 - Excise warehouse - remittance advice for tobacco goods
Purpose
Use form W 6 to register Excise Duty and VAT on tobacco goods
EX 46 (VAT) - VAT due on alcoholic beverages supplied under VAT Act section 18
Purpose
Use form EX 46 (VAT) in respect of beer which you are removing from duty suspension and which has been supplied to you or imported by you under duty suspension
W 6D - Excise warehouse - deferment advice for tobacco goods
Purpose
Use form W 6D to defer Excise Duty and VAT on tobacco goods
VAT908 - Mineral Oils: Deferment Advice for Value Added Tax due on removal from warehouse
Purpose
This form is used by traders to declare their VAT due to be paid and submitted to the Deferment Office.
W 21 - Quarterly Distillery Return - declaration of materials used and spirits produced
Purpose
Distilleries use form W 21 to file their quarterly production return

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International transport of vehicles

VAT 411 - New means of transport - removal from the UK to another member state of the European Community
Purpose
Use form VAT 411 when a new means of transport is sold in the UK for removal to another EU state and the purchaser is not registered for VAT
VAT 411A - New motorised land vehicle purchase by European Community (EC) VAT registered enterprises only
Purpose
Use form 411A when a new motorised land vehicle is sold to an enterprise registered for VAT in another EU country and it will be used on UK roads before leaving the UK
VAT NOVA1 - Notification of Vehicle Arrivals
Purpose
Notify HMRC of a motor vehicle brought permanently into the UK from abroad

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Visiting Forces Relief

C&E941 - Visiting forces' certificate of entitlement to relief from duty and Value Added Tax on the import/withdrawal from warehouse of a motor vehicle or on the acquisition of a new means of transport
Purpose
Visiting forces should use form C&E941 to apply for a certificate of entitlement to relief from duty and VAT on the import/withdrawal of a motor vehicle.
C&E941A - Visiting forces' certificate of entitlement to relief from Value Added Tax on the purchase of a new means of transport
Purpose
Visiting forces should use form C&E941A to apply for a certificate of entitlement to relief from duty and VAT of a new means of a transport.
C185 - Application for the release of goods free of duty and Value Added Tax from warehouse under Visiting Forces Relief
Purpose
Use form C185 to apply for release of goods free of duty/VAT Visiting Forces Relief

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International visits and VAT refunds

VAT 407 - VAT Retail Export Scheme
Purpose
The VAT 407 form is issued by retailers to visitors to the UK from other countries who want to obtain a refund of the VAT they paid on their purchases. Supplies of this form are sent to authorised retailers - it can't be downloaded or ordered online, and can't be supplied direct to travellers.
VAT 66A - Certificate of Status of Business Person
Purpose
Use form VAT 66A to verify the business status of overseas businesses established outside the EU.
VAT65A - Application for refund of VAT by a business person who is not established in the community
Purpose
Use form VAT65A to reclaim VAT paid in an EU state and your business is not registered in any EU state

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VAT accounting schemes

VAT600AA - Application to join the Annual Accounting Scheme
Purpose
Use form VAT600AA to join the Annual Accounting scheme
VAT600AA/FRS - Application to join the Annual Accounting Scheme and the Flat Rate Scheme
Purpose
Use form VAT600AA/FRS to join the Annual Accounting Scheme and the Flat Rate Scheme together
VAT600FRS - Application to join the Flat Rate Scheme
Purpose
Use form VAT600FRS to join the Flat Rate Scheme
VAT98 - Flat Rate Scheme for agriculture - application for certification
Purpose
Use form VAT98 to register for the agricultural flat rate scheme for farmers

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Option to tax land and buildings

VAT1614A - Notification of an option to tax land and/or buildings
Purpose
Use Form VAT1614A to notify an option to tax land and/or buildings
VAT1614B - Ceasing to be a relevant associate in relation to an option to tax
Purpose
Use form VAT1614B to cease to be a relevant associate in relation to an option to tax land and/or buildings
VAT 5L - VAT registration - land and property
Purpose
Use form VAT 5L to notify HMRC of the specific nature of the land and property supplies you're making.
VAT1614C - Revoking an option to tax within six month 'cooling off' period
Purpose
Use Form VAT1614C for revoking an option to tax land and/or buildings within six month 'cooling off' period
VAT1614D - Certificate to disapply the option to tax buildings for conversion into dwellings etc.
Purpose
Certificate to disapply the option to tax buildings for conversion into dwellings etc
VAT1614E - Notification of a real estate election
Purpose
Use form VAT1614E to notify real estate election
VAT1614F - New buildings - exclusion from an option to tax
Purpose
Use form VAT1614F to exclude from an option to tax new buildings for VAT purposes
VAT1614G - Certificate to disapply the option to tax: Land sold to Housing Associations
Purpose
Certificate to disapply the option to tax: Land sold to Housing Associations
VAT1614H - Application for permission to opt
Purpose
Use form VAT1614H to apply for permission to opt land and/or buildings for VAT purposes
VAT1614J - Revoking an option to tax after 20 years
Purpose
Use form VAT1614J to revoke an option to tax land and/or buildings for VAT purposes after 20 years

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Forms for individuals, local authorities and other non-business customers

VAT refunds for DIY builders

VAT431C - VAT refunds for DIY housebuilders - Claim form and notes for conversions
Purpose
Updated notes to VAT431C form for claiming a VAT refund as a DIY housebuilder
VAT431NB - VAT refunds for DIY housebuilders claim form for new houses
Purpose
Updated notes to VAT431NB form for claiming a VAT refund as a DIY housebuilder

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VAT refunds for local authorities

VAT126 - Claim for refund by local authorities and similar bodies
Purpose
Form to claim back VAT for use by local authorities and similar bodies.

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Tax relief on inherited goods

C1421 - Inherited goods - claim for relief from duty and VAT
Purpose
Use form C1421 to claim relief from duty and VAT on inherited goods

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Bringing private vehicles and boats into the UK

C104A - Importation of a private motor vehicle into the United Kingdom on transfer of residence from outside the European Community (EC)
Purpose
If you have moved to the UK from outside the EC use form C104A to declare your private vehicle to us for importation.
C104A Vessels - Importation of a private vessel into the United Kingdom on transfer of residence from outside the European Community (EC)
Purpose
If you have moved to the UK from outside the EC use form C104A Vessel to declare your vessel to us for importation.
C179B - Re-importation of an unaccompanied private motor vehicle from outside the European Community (EC)
Purpose
If you are re-importing a private vehicle from outside the EC use form C 179B to declare your vehicle to us and claim any relief from duty and VAT.
C384 - Private motor vehicle - application for release on payment of customs duty, and VAT as applicable
Purpose
Use from C384 to declare a motor vehicle for private use imported from outside the European Community
C384 (Vessels) - Private vessel - application for release or payment of customs duty, and VAT as applicable
Purpose
Use form C384 (Vessels) to apply for release or payment of Customs Duty, and VAT on a private vessel
VAT 415 - New means of transport (ships and aircraft): notification of acquisition
Purpose
Use form VAT 415 if you are a private individual or a business or legal entity which is not registerable for VAT in the UK and you have purchased a new - not previously used or owned - means of transport (boats and aircraft) in another EU state and brought it to the UK.

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