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Transactions outside the scope of VAT

The following are the only items (per HMRC) that should not be included in box 7 of your VAT return:

• wages and salaries
• PAYE and National Insurance contributions
• money taken out of the business by you
• loans, dividends, and gifts of money
• insurance claims
• Stock Exchange dealings (unless you are a financial institution)
• MOT certificates
• motor vehicle licence duty
• local authority rates, or
• income which is outside the scope of VAT because it is not consideration for a supply

Imports, zero rated supplies, exempt supplies and supplies from unregistered suppliers should be included in box 7.