A VAT return is made on the 19th day of the following month.

Include this total in box 6 of your VAT return.

You then put this total in box 1 of your VAT return.

VAT returns were submitted monthly, based on the computer records of the business.

The paper version of the VAT return is designed to be read by machine.

Do not carry forward amounts of under £1 to your next VAT return.

You will be able to reclaim it on your VAT return.

They must then submit their first VAT return and make arrangements to pay.

New information in this section on use of electronic VAT returns.

Any resulting adjustment must be included on the VAT return for the next period.