VAT Return Deadlines: When to File

The Standard Deadline

Most VAT-registered businesses file quarterly. The deadline for submitting your VAT return and paying any VAT owed is one calendar month and seven days after the end of the VAT quarter.

| Quarter Ending | Filing & Payment Deadline | |----------------|--------------------------| | 31 March | 7 May | | 30 June | 7 August | | 30 September | 7 November | | 31 December | 7 February |

Your specific quarter dates depend on when you registered — they may not align with calendar quarters. Check your VAT registration certificate for your stagger group.

Direct Debit: Extra Time

If you pay by direct debit, HMRC collects the payment three working days after the deadline. This effectively gives you slightly more time, and it's the most reliable way to avoid late payment.

Monthly Returns

Some businesses file monthly VAT returns — either by choice or because HMRC requires it (typically if you regularly reclaim large amounts of VAT). The deadline is the same: one month and seven days after the end of each period.

Annual Accounting

If you use the Annual Accounting Scheme, you file one return per year, due two months after the end of your VAT year.

What Happens If You're Late?

Under the new penalty regime, late submission earns you a penalty point. Once you reach the threshold (4 points for quarterly filers), you receive a £200 penalty per late return.

Late payment attracts separate penalties: no charge for the first 15 days, 2% after 16 days, a further 2% after 30 days, plus daily interest.

See our full guide on VAT penalties for details.

Never Miss a Deadline

With Accounted, Penny sends you reminders before each VAT deadline and prepares your return automatically from your transaction records.

Stay compliant and penalty-free. Start your free trial with Accounted today.