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

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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 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

VAT 100 - VAT Return
Purpose
The VAT 100 VAT Return is automatically sent to VAT registered traders if and when they need it. It can't be downloaded or ordered online. You can, however, use the VAT Online Services to submit your VAT Return, or if you need a replacement paper form you can request that by telephone.
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.
VAT 833 - Statement of Value Added Tax on goods sold in satisfaction of a debt
Purpose
Use form VAT 833 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 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.
CandE 1179 - Claim for repayment or remission of Import Duty, CAP charges, VAT and Excise Duty
Purpose
Use form C&E 1179 to claim repayment and remission charges on imported 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
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 6 - Excise warehouse - remittance advice for tobacco goods
Purpose
Use form W 6 to register Excise Duty and VAT on tobacco goods
W 6D - Excise warehouse - deferment advice for tobacco goods
Purpose
Use form W 6D to defer Excise Duty and VAT on tobacco goods
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

CandE 389 - Commercial importation of motor vehicles from outside the European Community by a VAT registered trader
Purpose
Use form C&E 389 to declare that duty and VAT have been paid on vehicles imported from outside the EC.
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 414 - Motor vehicles brought into the UK from within the European Community
Purpose
Use form VAT 414 to register motor vehicles brought into the UK from another EU state by a VAT registered person

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Visiting Forces Relief

C 185 - Application for the release of goods free of duty and Value Added Tax from warehouse under Visiting Forces Relief
Purpose
Use form C 185 to apply for release of goods free of duty / VAT Visiting Forces Relief
CandE 941 - 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&E 941 to apply for a certificate of entitlement to relief from duty and VAT on the import/withdrawal of a motor vehicle.
CandE 941A - 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&E 941A to apply for a certificate of entitlement to relief from duty and VAT of a new means of a transport.

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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 65A - Application for refund of VAT by a business person who is not established in the community
Purpose
Use form VAT 65A 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

VAT 600 AA - Application to join the Annual Accounting Scheme
Purpose
Use form VAT 600 AA to join the Annual Accounting scheme and the Flat Rate Scheme (FRS)
VAT 600 AA/FRS - Application to join the Annual Accounting Scheme and the Flat Rate Scheme
Purpose
Use form VAT 600AA/FRS to join the Annual Accounting Scheme and the Flat Rate Scheme together
VAT 600FRS - Application to join the Flat Rate Scheme
Purpose
Use form VAT 600FRS to join the Flat Rate Scheme
VAT 98 - Flat Rate Scheme for agriculture - application for certification
Purpose
Use form VAT 98 to register for the agricultural flat rate scheme for farmers

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Option to tax land and buildings

VAT 1614A - Notification of an option to tax land and/or buildings
Purpose
Use Form VAT1614A to notify an option to tax land and/or buildings
VAT 1614B - 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 1614C - Revoking an option to tax within six month 'cooling off' period
Purpose
Use Form VAT 1614C for revoking an option to tax land and/or buildings within six month 'cooling off' period
VAT 1614D - 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
VAT 1614E - Notification of a real estate election
Purpose
Use form VAT 1614E to notify real estate election
VAT 1614F - New buildings - exclusion from an option to tax
Purpose
Use form VAT 1614F to exclude from an option to tax new buildings for VAT purposes
VAT 1614G - 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
VAT 1614H - Application for permission to opt
Purpose
Use form VAT 1614H to apply for permission to opt land and/or buildings for VAT purposes
VAT 1614J - Revoking an option to tax after 20 years
Purpose
Use form VAT 1614J 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

VAT 431C - VAT refunds for DIY housebuilders - Claim form and notes for conversions
Purpose
Use VAT 431C form to claim a VAT refund as a DIY housebuilder who has converted an existing building into a dwelling.
VAT 431NB - VAT refunds for DIY housebuilders - Claim form and notes for new houses
Purpose
Use VAT 431NB form to claim a VAT refund as a DIY housebuilder who has constructed a new build.

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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

C 1421 - Inherited goods - claim for relief from duty and VAT
Purpose
Use form C 1421 to claim relief from duty and VAT on inherited goods

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Bringing private vehicles and boats into the UK

C 179B - 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.
C 384 - Private motor vehicle - application for release on payment of customs duty, and VAT as applicable
Purpose
Use from C 384 to declare a motor vehicle for private use imported from outside the European Community
C 384 (Vessels) - Private vessel - application for release or payment of customs duty, and VAT as applicable
Purpose
Use form C 384 (Vessels) to apply for release or payment of Customs Duty, and VAT on a private vessel
VAT 415 - New means of transport: notification of acquisition
Purpose
Use form VAT 415 when you purchase a new means of transport within the EU and bring it to the UK and you are a private individual or a business which is not registerable for UK VAT

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