The following guidance note taken from the VAT module of TolleyGuidance will provide details on what information needs to be included in each box on the UK VAT return. For businesses using the flat rate scheme the guidance note Guide to completing a UK VAT return for businesses using the Flat Rate Scheme should be used instead.

Background to the flat rate scheme

The Flat Rate Scheme is designed to help small businesses by making it easier to record taxable sales and purchases. Businesses using the scheme normally apply a single percentage to their total flat rate turnover in a VAT period and the result is the VAT payable to HMRC. For more information, see the Overview of the VAT flat rate scheme for small businesses guidance note. Please see the Submitting online VAT returns guidance note for more information on submitting the return. HMRC Notice 733; De Voils Indirect Tax Service V2.199D.

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