When Is My VAT Return Due? UK VAT Deadlines & Penalties Explained

Understanding UK VAT Return Deadlines

If your company is VAT-registered, you must file a VAT return with HMRC and pay any VAT owed on time. Getting this wrong can quickly lead to penalties and interest charges under HMRC's new points-based system.

When Is My VAT Return Due?

Most businesses file quarterly VAT returns. Your return and payment are due 1 month and 7 days after the end of your VAT period.

Standard Quarterly Periods

Note: If your VAT periods are staggered (e.g., Feb-Apr, May-Jul, Aug-Oct, Nov-Jan), the same rule applies — 1 month and 7 days after the period end.

Monthly Returns

Some businesses file monthly VAT returns (either by choice or because they're in a repayment position). The same 1-month-and-7-day rule applies to each monthly return.

Annual Accounting Scheme

Businesses using the annual accounting scheme file one return per year, due 2 months after the end of the accounting period. However, you must make interim payments throughout the year.

Making Tax Digital (MTD) for VAT

Since April 2022, all VAT-registered businesses must file their returns through MTD-compatible software. You can no longer file through the HMRC portal directly.

MTD requires you to:

1. Keep digital records of all sales and purchases
2. Use MTD-compatible software to file your return
3. Maintain digital links between your records and your return

New Penalty Regime (From January 2023)

HMRC replaced the old default surcharge with a new points-based system:

Late Submission Penalties

Each late return earns you 1 penalty point. When you reach the threshold, you receive a £200 penalty for that return and every subsequent late return.