You can file a Nil VAT Return only in certain circumstances where.
- Your Business made no sales
- Your Business made no purchases
How to File a Nil VAT Return
- Login Into your HMRC account or your accounting software
- Open up the VAT return for the quarter you need to file your nil return for
- Enter 0.00 into each of the boxes on your return
Even though you have no VAT to pay or transactions to report you must still submit a VAT return as normal.
Failing to submit a Nil VAT return can result in surcharges.