0300 200 3701
If you have a general enquiry about VAT, then call the number above for more information and support.
About VAT
VAT (Value Added Tax) is one of the largest sources of revenue for the UK government, in addition to Income Tax and National Insurance. HMRC (Her Majesty’s Revenue and Customs) collects this tax. The standard VAT rate is 20%, and it applies to most goods and services. There are VAT regulations for goods imported from within or outside of the EU. Some goods are exempt from VAT or have a rate reduction, at 5% or even 0%. Businesses and sellers pay VAT directly to the government. Registered businesses must charge VAT on full-price goods and services they provide. VAT replaced the Purchase Tax in 1973.
VAT Opening Hours
Support for VAT enquiries is available during the following hours on weekdays, excluding bank holidays.
(Sat – Sun) Closed |
||
(Sat – Sun) Closed |
||
(Sat – Sun) Closed |
||
(Sat – Sun) Closed |
VAT Registration
If your business has a VAT-taxable turnover of more than £85,000 per tax year, you need to register with HMRC. VAT-taxable turnover is the total value of your sales of anything which isn’t exempt from VAT. You can check VAT rates online. Most businesses can also register for VAT online. If you have any difficulties or need further advice, then call the number above. When you register, HMRC will send your VAT registration certificate. This confirms your VAT number, registration date, and when to submit returns and payments for VAT. Call this number to discuss the responsibilities of your business concerning VAT or registration.
VAT Returns
HMRC expects to receive a VAT Return every 3 months, for each accounting period. You have to submit one even if there is no VAT to pay. The return will record total purchases and sales, how much VAT you owe, and how much VAT you can reclaim. If you cancel your VAT registration, you must submit a final return. Call the number above if you need guidance on filling out an online or paper return and what you can reclaim VAT on. Some businesses hire accountants or tax advisers to submit tax returns for them. You need to authorize them with HMRC if you do. Some accounting software submits directly to HMRC.
VAT Payment Advice
Your VAT return will show the deadline for you to pay the VAT. Your payment must reach HMRC before this deadline, or you could be subject to fines. There are plenty of ways to pay, including CHAPS, Bacs, Direct Debit, corporate credit card, standing order, or at your bank or building society. Online accounts will update within 48 hours if HMRC receives your payment. Call the number above if you need help to pay your VAT bill. Please note that you cannot actually pay your VAT over the phone. You cannot agree on a time to pay later either. Find out how to arrange Faster Payments if you need to pay on the same day.
VAT Online Services
There are plenty of resources on the UK government website with appropriate guidance on VAT. HMRC allows businesses to manage their VAT independently using an online account. However, if you find that you need assistance using the online services, then call the number above. Call for help if you lose your ID, password, or activation code. If you have access issues or receive error messages, call to check if there are ongoing problems with the online service. You should call as soon as possible if this interferes with your ability to submit your VAT return or make a VAT payment before the deadline to avoid penalties.
Other Ways to Contact VAT Enquiries
During opening hours, the phone lines are less busy between 8am and 11am. If you are unable to call when the lines are not busy, then submit an online enquiry form. If you have a long and complicated question, or need to include attachments, send a letter in the post. You can mail them to this address:
HM Revenue and Customs – VAT Written Enquiries Team
Alexander House
21 Victoria Avenue
Southend-On-Sea
SS99 1BD
United Kingdom
Please note that responses to online and postal enquiries can take up to 15 working days. During some periods, the high volume of enquiries means that you may be waiting even longer than this for a reply.