VAT Return Calculator

Your VAT return

Work out the VAT you owe HMRC (or can reclaim) for the period.

VAT charged on sales (output VAT - Box 1)

VAT on purchases (input VAT - Box 4)

Net sales (excluding VAT)

Net purchases (excluding VAT)

VAT rate

UK standard rate is 20%. Reduced rate 5%, zero rate 0%.

Compare paying a single flat-rate percentage of your VAT-inclusive (gross) turnover instead of the standard method. You generally cannot reclaim input VAT on the Flat Rate Scheme.

Your flat rate percentage

Sector rates vary (e.g. 14.5% IT consultancy, 12% catering). Limited cost traders use 16.5%.

VAT due = output VAT − input VAT (Box 5 of your return). A negative figure means HMRC owes you a repayment.

Box 1 - Output VAT on sales
Box 4 - Input VAT reclaimed: −
Box 5 - Net VAT due
Box 6 - Net sales (ex VAT)
Box 7 - Net purchases (ex VAT)

Gross sales (inc VAT)

VAT kept from customers

Flat Rate vs standard method

Standard method

Estimate only. Always reconcile against your records before submitting via Making Tax Digital.

Projected VAT across the year

Cumulative VAT

If every quarter looked like this one, here is how much VAT would build up over four returns.

Set aside roughly each quarter - about a week - so the bill never surprises you.

Compare saved periods

Period	Output VAT	Input VAT	Net due (Box 5)

Year to date (saved)

Next steps

Self-employed tax

Income tax & NI on profit

All calculators

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VAT guides

Registration, MTD & schemes

VAT Return Calculator by TaxFly — free UK tax calculators