How to complete a VAT return - the basics

To complete a basic VAT Return use notice 700/12 online. For ordinary UK sales/purchases, complete boxes: 1) Output VAT, that is VAT on your sales, and for claiming VAT on fuel on cars in the business, apply what's called a VAT fuel scale charge. 3) Total of boxes 1 & 2. 4) VAT on purchases of goods and expenses. 5) The difference between boxes 3 and 4. If box 3 is higher than 4, you owe VAT. If it’s less than box 4 you are due a refund. 6) Net Output, the net sales box 7) is your net inputs – net purchase costs – goods excluding VAT. 8) and 9) are for goods and services to/from the EU which, unless you are based in Northern Ireland, will be blank.

[counterleo]

Great explanation, also thanks for remembering NI exists