VAT Return Calculator
Net Sales (excl. VAT)
Net Purchases (excl. VAT)
VAT Rate (%)
A UK VAT return calculator computes Box 1 (output VAT charged on sales) and Box 4 (input VAT reclaimed on purchases). The difference is paid to or reclaimed from HMRC.
- 1Box 1 = Net sales × 20%
- 2Box 4 = Net purchases × 20%
- 3Net VAT = Box 1 − Box 4
- 4Positive: pay HMRC; Negative: HMRC refunds you
Net sales £60k, purchases £25k, 20% VAT=Box 1 = £12k; Box 4 = £5k; Pay HMRC £7k
| Rate | Applies to |
|---|---|
| 20% Standard | Most goods and services |
| 5% Reduced | Domestic energy, car seats |
| 0% Zero | Food, children's clothing |
| Exempt | Finance, healthcare, education |
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