HMRC’s notice 700/12 is headed “Find out how to fill in your VAT return, about using VAT accounting schemes and how to submit your return electronically”.
The guidance has been updated to remind taxpayers that they “must keep digital records and submit returns using software that works with Making Tax Digital for VAT”.
The HMRC guidance is arranged under the following headings:
2. Explanation of some common VAT terms
3. How to fill in each box on your return
4. Filling in the return if you use a VAT Accounting Scheme
5. Business Tax Account
6. Returns, payments and assessments
7. Things to check before you send your return
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