UK VAT Return Preparation and MTD Filing Services
Quarterly VAT returns, prepared and filed under HMRC's Making Tax Digital rules. We review your sales and purchase records, check the rates and cross-border treatment, reconcile input and output VAT, and submit your return digitally through MTD-compatible software by the deadline, once you have sent us the quarter's records.
UK VAT Registration & £0 NETP Threshold Checker
Non-Established Taxable Persons (NETP) selling to UK customers have a £0 VAT threshold instead of the standard £90,000 rule. Audit your status.
A business is UK-established if its central management is in the UK, or it has a fixed UK base with its own permanent staff and equipment. Being incorporated in the UK or having a UK registered office does not settle it on its own, and nor does where the director lives.
Only sales that would be subject to UK VAT, not all income: exempt and out-of-scope sales don't count.
Is your company already VAT registered?
Having a valid 9-digit GB VAT number
An independent Fileminder estimate, not an HMRC determination.
First, where is the business established?
The threshold depends on where the business is established. If you are not sure, send us your situation and we will review it before anything is registered.
Who it's for
VAT-registered UK limited companies, non-resident businesses, and corporate entities required to submit quarterly or monthly digital VAT returns to HM Revenue and Customs.
What you provide
Reconciled digital bookkeeping records for the VAT period, full sales invoices with customer tax details, supplier purchase invoices showing VAT breakdowns, and access to your HMRC business tax account or cloud accounting portal.
How it works
At the close of each VAT quarter, we review your transactions to confirm correct tax treatment across standard-rated, reduced-rated, zero-rated, and exempt items. We check cross-border supplies, apply reverse charge rules where necessary, reconcile your VAT liability, and send you a detailed return summary for approval. Upon your sign-off, we transmit the return directly to HMRC via MTD APIs and provide official confirmation with exact payment reference details.
Price
From £75 a quarter. Our quarterly VAT return preparation fee depends on the volume of sales and purchase transactions in each quarter, the complexity of cross-border trade, whether you use specialized VAT arrangements such as the Flat Rate Scheme or Margin Scheme, and the overall completeness of your reconciled digital accounting records.
What is included
- Quarterly review and verification of sales and purchase transactions for VAT accuracy
- Correct categorization across standard 20%, reduced 5%, zero-rated 0%, and exempt supplies
- Application of cross-border VAT rules, reverse charge mechanisms, and postponed import VAT
- Reconciliation of output VAT charged against eligible input VAT reclaimable on business purchases
- Digital submission of the quarterly VAT return to HMRC via Making Tax Digital compatible software
- Provision of official HMRC submission receipt and reference details for electronic payment
- Guidance on statutory VAT payment deadlines and electronic payment methods
What is not included
- Initial VAT registration or voluntary registration applications with HMRC (separate add-on)
- Historical VAT error corrections or disclosures for prior unrepresented quarters (form VAT652)
- Option to tax notifications on commercial real estate and property land transactions
- Complex partial exemption special method negotiations with HMRC policy teams
- Routine day-to-day transaction entry and receipt bookkeeping (available as a separate service)
- Direct settlement or financing of the underlying tax liability owed to HMRC
Making Tax Digital (MTD) for VAT Requirements
Under the Value Added Tax Regulations 1995 and HMRC Notice 700/22, VAT-registered businesses must follow Making Tax Digital for VAT unless HMRC has agreed an exemption, for example on grounds of digital exclusion. That means keeping VAT records in compatible software and submitting returns through it, with digital links between the records and the return. We keep those links in place and file each return through MTD-compatible software.
Statutory VAT Return and Payment Deadlines
The statutory deadline for submitting your digital VAT return and paying any VAT owed to HMRC is usually one calendar month and seven days after the end of your quarterly VAT accounting period. HMRC enforces a points-based penalty system for late returns as well as financial penalties and interest charges for late tax payments. Filing and paying by the deadline keeps the company clear of penalty points and late-payment charges.
Frequently asked questions
- When does a UK company become legally required to register for VAT?
- A UK business must register for VAT if its taxable turnover exceeds the statutory registration threshold in any rolling 12-month period, or if it expects to exceed the threshold in a single 30-day period. Non-established taxable persons (NETPs) have no registration threshold, but whether one must register depends on what it supplies and to whom: many business-to-business services, for example, are reverse-charged to the UK customer instead. Ask us before trading.
- Can a UK company reclaim VAT on goods or services purchased before registration?
- Subject to HMRC conditions, a newly registered company can generally reclaim VAT on goods bought up to four years before registration if they were purchased for business use and remain on hand, and on business services purchased up to six months before registration.
- How does Postponed VAT Accounting (PVA) work for imported goods?
- Postponed VAT Accounting allows UK VAT-registered businesses to account for and declare import VAT on their VAT return rather than paying it upfront at the UK border, significantly improving commercial cash flow.
Official sources
Content reviewed by Ibrahem Ali Almahawe MAAT AATQB (AAT licence 1009686) (2026-10-01).