The VAT Return

The VAT Return or Form VAT100 to use its form number is only relevant to VAT-registered academies.

However, Form VAT100 has been consigned to history as it is no longer possible to file VAT Returns on paper and instead HMRC require VAT Returns to be submitted online.

The boxes and layout of the old paper VAT100 is still widely referenced when discussing the details for an electronic VAT Return and it may be helpful to see how the form used to look - a download is available here.

HMRC have produced detailed guidance in the form of Notice 700/12 that explains which entries are required in each box, however, this will usually be something that can be completed using a report produced from the academies software package.

Form VAT126

Unregistered academies reclaim VAT using Form VAT126. Click here to download Form VAT126.

Unlike the Returns for VAT registered academies, this form is only available in a paper format and cannot be submitted online.

There are full details of what needs to be included in the form in our detailed analysis.

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