All a VAT-registered businesses must:

  • include VAT in the price of all goods and services at the correct rate
  • keep records of how much VAT you pay for things you buy for your business
  • account for VAT on any goods you import into the UK 
  • report the amount of VAT you charged your customers and the amount of VAT you paid to other businesses by sending a VAT return to HM Revenue and Customs (HMRC) - usually every 3 months
  • pay any VAT you owe to HMRC




  • You usually need to send a VAT Return to HMRC every 3 months. This is known as your ‘accounting period’.
  • The deadline for submitting your return online is usually one calendar month and 7 days after the end of an accounting period.
  • This is also the deadline for paying HMRC.

VAT returns need to include:

  • your total sales and purchases
  • the amount of VAT you owe, can reclaim, and are owed from HMRC.
  • the VAT on the full value of what you sell, even if you:
  • receive goods or services instead of money
  • have not charged any VAT to the customer 



You can contact us here  or email to enquire about MG Accounting Service UK acting as your agent to deal with HMRC on your behalf.








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