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Box 1: VAT due on sales and other outputs

This is the total amount of VAT charged on goods and services in the return period.

Businesses should ensure they include VAT payable to HMRC for certain supplies which may be made outside their core business such as:

1. •

   VAT due in the period on imports accounted for through postponed accounting (see the Imports ― postponed accounting for import VAT guidance note)

2. •

   VAT on the fuel scale charge (see the Input tax ― Motoring expenses guidance note)

3. •

   the sale of stocks and assets

4. •

   VAT on goods taken out of the business for private use

5. •

   VAT due under the reverse charge

6. •

   supplies to staff

7. •

   output VAT on gifts of goods (see the Supply and Consideration ― business gifts and