HM Revenue & Customs

VAT general enquiry form

*indicates required information

Please use this form for all VAT enquiries.

You can complete this form on behalf of your client if you are an authorised agent. An authorised agent is one where HM Revenue & Customs (HMRC) has been given authorisation using either form 64-8 or the online authorisation service.

The submission of any information via this form is secure from interception, but our reply to you may not be. The reply to your question(s) will only be sent to the email address that you provide if we can verify that you are authorised to receive the information you have requested. Our reply may include information that we hold about your tax affairs. If you do not wish to receive a reply by email please tick the box below and our reply will be sent to you by post to the address you provide.

In some cases it may not be possible for us to answer by email, for example when providing a statement of liabilities and payments etc. In these cases we will send our reply by post.

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About you and your business

If you are an agent completing this form on behalf of your client, enter their details in the fields below.

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Agent details

If you have completed this form on behalf of your client, please enter your details below.

 Help for Agent's full name:
 Help for Agent's telephone number (including code):

Please confirm that your client has formally authorised HMRC to correspond with you on their behalf in connection with VAT. Notification of authorisation must be made either by form 64-8 or online services (for which you will receive a reference number).

Tick the box below to confirm a 64-8 or online authorisation is in place.

  •  Help for A 64-8 or online authorisation is in place

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About our reply

Please enter the email address below where you would like our reply to be sent. It is important that you double check the email address you enter to ensure that our reply is correctly delivered.

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Question details

To help us deal with your enquiry more effectively, please tick one of the following box(es) that best describes the nature of your question(s).

Your VAT account with HMRC

  • Assessment/Default notices
  • change of details (name, address, bank account, accounting periods)
  • correcting errors in your VAT records or returns
  • deregistration (cancelling your VAT registration)
  • duplicate registration certificate
  • duplicate returns
  • VAT refund and payment queries
  • VAT Return/EC Sales list completion

Breakdown of your VAT payment transactions with HM Revenue & Customs.

Request for forms/publications

VAT schemes

  • Annual Accounting (submit only one VAT return per year)
  • Cash Accounting (declare and recover VAT based on cash payments rather than invoices)
  • Flat Rate Scheme (declare VAT as a flat rate percentage of your turnover)
  • tax free shopping in the UK (Retail Export Scheme)

Verification of VAT Registration Number (VRN)

Other VAT subjects

Examples of other subjects are:

  • Business/non business activities
  • Chargable rate of VAT/liability of goods and services
  • DIY Housebuilders Scheme/self build
  • Imports/Exports (the supply of goods to or receipt of goods from outside the EU)
  • Importing vehicles into the UK - Notification of Vehicle Arrivals (NOVA)
  • Input Tax (VAT you can reclaim)
  • option to tax
  • place of supply (determining where VAT should be accounted for)
  • Should I be registered for VAT?
  • single market (movements of goods within the EU)
  • Tour Operators Margin Scheme (buying and reselling travel, hotel, holiday and certain other services to travellers)
  • transfer of a business as a going concern (selling or otherwise transferring a business, or part of a business)
  • VAT refunds for EU and overseas businesses

Please note: This list is not exhaustive.

Please use the space below to add the question(s) you want to ask HMRC including any reference to Public Notices or guidance you have looked at.

Please note: The maximum space for your enquiry is 2000 characters.

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After you click the 'Next' button you will see a preview page summarising the information you have provided. If this page is not displayed, please use the scroll bar to locate any missing or incorrect entries highlighted in red.