The 9 boxes of a VAT return explained

Every UK VAT return is the same nine numbers. Here's what goes in each box, in plain English.

The VAT boxes

Box 1 — VAT due on sales. The VAT you charged customers this period.

Box 2 — VAT due on acquisitions. VAT due on goods bought into Northern Ireland from the EU. For most GB businesses this is zero.

Box 3 — total VAT due. Box 1 + box 2. Software calculates this — under MTD rules you shouldn't be adding it up by hand.

Box 4 — VAT reclaimed. The VAT you paid on business purchases that you're entitled to claim back.

Box 5 — net VAT. The difference between box 3 and box 4 — what you pay HMRC, or reclaim if box 4 is bigger. Always shown as a positive number; also calculated for you.

The value boxes (whole pounds, no VAT)

Box 6 — total sales excluding VAT. Box 7 — total purchases excluding VAT. Your period's sales and purchase totals, ex-VAT, in whole pounds.

Box 8 and box 9 — goods (not services) moved between Northern Ireland and the EU: supplies in box 8, acquisitions in box 9. Zero for most GB-only businesses.

Common slip-ups

• Pence in boxes 6–9 — they must be whole pounds (good software catches this before HMRC does)
• Box 3 or 5 not matching the arithmetic — HMRC's API rejects the return; software that calculates them makes the mistake impossible
• Forgetting that box 5 is always positive — the direction (pay vs reclaim) comes from which side is bigger

Keep the nine totals in your spreadsheet and file them with DueFile — boxes 3 and 5 calculated, whole-pound rules enforced, receipt stored permanently.