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Posted Sun, 01 Jan 2023 13:35:54 GMT by Helen Mayne
Hello On the help information for the Other Business Expenses Section it states that you should include Net VAT Payments but I am not sure what these are? Are these the payments that I send to HMRC based on my quarterly VAT return?
Posted Fri, 06 Jan 2023 11:38:28 GMT by HMRC Admin 32

If you are VAT registered and using traditional accounting basis, details of your income and deductions would typically exclude VAT, unless VAT is not recoverable.

If you are VAT registered and using cash basis, details of your income and expenses would typically include VAT.

If you choose to include VAT when completing your return, either:
  • Put your net VAT payment to us as an expense in box 30 
  • Put any net VAT repayment you received from us in box 16 
Where an item is not deductible as an expense for Income Tax purposes, but the VAT is recoverable, add the recoverable VAT to the expense reported in box 30, or deduct it from the VAT repayment reported in box 16 and add a note in box 103 ‘Any other information’.

Do not include recoverable VAT when working out capital allowances on qualifying capital expenditure. Add the recoverable VAT that’s excluded from the capital allowances computation to the expense reported in box 30, or deduct it from the VAT repayment in box 16 and add a note in box 103.

Thank you.
Posted Fri, 06 Jan 2023 11:49:49 GMT by Helen Mayne
Thank you for your reply but I am still a little confused. I use traditional accounting I pay VAT quarterly I use all ex vat figures on my self assesment return Therefore, do I need to put the payments that I made to HMRC of VAT owing following my submission of my VAT returns?
Posted Tue, 17 Jan 2023 10:29:19 GMT by HMRC Admin 17

As this is a VAT forum I'm not sure how you would or if you need to report the VAT payments on your Self Assessment return.

Please contact us on the following link:

Self Assessment: general enquiries  .

Thank you.


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