VAT rate guide

Use this guide to help you understand how the different VAT rates affect the VAT Return for sales, purchases and foreign transactions.

We always do our best to make sure the information is correct, but we can’t make any guarantees that it suits your particular needs. If you need specific help on your individual circumstances, you should consider taking professional advice. To ensure you use the correct VAT rate in Accounting, always check with HMRC which boxes you need values to appear in.


Is the transaction a sale or a purchase?