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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.

Công thức

VAT due = (Sales + Supplies) × VAT rate − VAT reclaimed on purchases; Reclaim VAT on business inputs; Output VAT on sales at standard rate

Sales: Total sales (Currency (ex-VAT))
Rate: Standard VAT rate (Percentage (20% UK))
OutputVAT: VAT on sales (Currency)
InputVAT: VAT reclaimed (Currency)
NetVAT: VAT payable (Currency)

Hướng dẫn từng bước

1Box 1 = Net sales × 20%
2Box 4 = Net purchases × 20%
3Net VAT = Box 1 − Box 4
4Positive: pay HMRC; Negative: HMRC refunds you

Ví dụ có lời giải

đầu vào

Net sales £60k, purchases £25k, 20% VAT

Kết quả

Box 1 = £12k; Box 4 = £5k; Pay HMRC £7k

Câu hỏi thường gặp

When do I need to register for VAT?

UK: turnover > £85k (2024). Once registered, charge VAT on sales and reclaim on inputs. Register voluntarily if you make large capital purchases and want to reclaim VAT.

Can I reclaim all VAT on expenses?

Most business inputs yes. Exceptions: entertainment, food/drink (non-catering), car fuel (can reclaim on van but not car). Residential property exempt (no VAT reclaim). Check HMRC rules per item.

What if I have excess VAT reclaim?

HMRC refunds you quarterly (normal case). Some businesses over-reclaim due to high input costs (e.g., importers). Can request refund ahead of VAT return due date.

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