Box 5 figure on last VAT return submitted
This is the amount entered in Box 5 on the last VAT Return you submitted to HM Revenue & Customs (not any amount HMRC have assessed).
Please enter numbers only and leave out brackets or other symbols, for example minus (-) signs.
If you (or your client) recently registered for VAT but have not yet submitted a VAT Return, or are registered for VAT in the Isle of Man, please enter 0.00