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