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Which way can you file your VAT return?
A general guide, not advice, based on HMRC VAT Notice 700/22 and GOV.UK exemption guidance.
The ways to file a VAT return in the UK
| Way | Who can use it | What you do |
|---|---|---|
| HMRC's online form | Only businesses HMRC has agreed are exempt from MTD | Type the nine boxes into your VAT online account |
| Spreadsheet and bridging software | Any VAT-registered business | Keep records in a spreadsheet, upload the totals and file |
| Accounting software | Any VAT-registered business | Keep records in the software, which files the return |
| An accountant files for you | Any VAT-registered business | Your accountant files through their MTD software |
What "manual" filing means now
- Not allowed for most businesses: working out your return by hand and typing it into HMRC's online form, or retyping totals into software.
- Allowed: keeping your records in a spreadsheet, as long as the nine box totals come from formulas or linked cells, and the figures reach your software by a file upload or other digital link.
- The difference is not spreadsheet versus software. It is whether your figures move digitally or are retyped.
Who can be exempt
You can apply for an exemption if it is not reasonable or practical for you to use computers, software or the internet, because of your age, a health condition, a disability or where you live, because you object on religious grounds, or because you have no internet access. Businesses in an insolvency procedure are exempt without applying. To apply, call or write to HMRC.
How to choose between the software options
- Spreadsheet and bridging software if your spreadsheet works and you want the simplest, lowest-cost way to file. Swift VAT Pro costs £5 a month or £50 a year for one business.
- Accounting software if you want invoicing, bank feeds and bookkeeping in the same system. It files your VAT return too, so you do not need both.
- An accountant if you would rather hand VAT over completely.
For more detail, see bridging software vs accounting software and how to submit VAT from Excel or CSV.
Keep your spreadsheet and file through MTD, from £5 a month
Swift VAT Pro is bridging software: total your nine boxes with formulas, upload a CSV and file.
- Connect to HMRC on HMRC's own page with your Government Gateway sign-in. We never see that password.
- See your VAT periods, due dates, amounts owed and payments, read from HMRC.
- Upload your nine box totals as a CSV. Box 3 and Box 5 are worked out and every box is checked.
- Submit and keep HMRC's receipt. Reminder emails arrive before each due date.
No card needed · From £5 a month · Plans for up to 100 businesses · Filing through HMRC's MTD service since 2019
Final thoughts
Unless HMRC has agreed you are exempt, you must file through MTD software. You do not have to give up your spreadsheet to do it: keep your totals in formulas, upload them to bridging software, and file.
Disclaimer: This guide gives general information, not advice for your business. If you are unsure how the rules apply to you, speak to an accountant or contact HMRC.
Frequently asked questions
Checked against HMRC VAT Notice 700/22, GOV.UK guidance on exemptions from Making Tax Digital for VAT and HMRC's software finder. November 2026.
Can I still file my VAT return manually on HMRC's website?
Can I still use a spreadsheet for VAT?
What counts as manual filing under MTD?
Who can be exempt from MTD for VAT?
Is VAT software expensive?
Keep your spreadsheet and file through MTD, from £5 a month.
Swift VAT Pro files your return to HMRC from the spreadsheet you already keep. From £5 a month.
No card needed · 2,900+ VAT returns filed since 2019