If you're a VAT-registered business you must report to HM Revenue and Customs (HMRC) the amount of VAT you've charged and the amount of VAT you've paid. This is done through your VAT Return which is usually due every 3 months.
Visit GOV.UK for information on:
- how VAT works
- VAT rates
- VAT-inclusive and exclusive prices
- when not to charge VAT
- charging VAT to charities
- returned goods, discounts and gifts