When are VAT returns due?
Answered 11 March 2026
When Are VAT Returns Due?
What the law says
All VAT registered taxable persons are required by law to submit their VAT returns by the due date for the relevant accounting period, specifically under Regulations 50 and 25(1) of the VAT Regulations 1995 SI 1995/2518.
HMRC Guidance / Practice
Standard quarterly returns: The default filing frequency is calendar quarterly, with quarters ending in March, June, September, and December.
Deadline for online submission and payment: The deadline for submitting and paying online VAT returns is 1 calendar month and 7 days after the end of the accounting period. This applies whether you use software or submit online directly.
Annual Accounting Scheme: If you use the VAT Annual Accounting Scheme, the due date is 2 months after the end of the VAT period.
Paper returns: If submitting a paper return, it must reach HMRC no later than the due date shown on the return.
Payment timing: Payment must clear HMRC's bank account by the due date — you must allow sufficient time for the payment to reach HMRC. You can use HMRC's VAT payment deadline calculator to help plan payments.
Checking your deadlines: Your specific return and payment deadlines can be checked in your VAT online account (Business Tax Account).
⚠️ Failure to submit on time may result in a penalty point under the points-based late submission penalty regime (applicable to VAT periods on/after 1 January 2023), with a £200 financial penalty triggered once the maximum points threshold is reached.
Citation sources
All VAT registered taxable persons are required by law to submit their VAT returns by the due date for the relevant accounting period. For VAT, the returns are those required under Regulations 50 and 25(1) of the VAT Regulations 1995 SI 1995/2518. The late submission penalties apply to VAT returns for a prescribed accounting period on/after 1 January 2023. The late submission penalty regime is a points-based system which means that when a taxable person fails to submit a return, a nil return or
You can check your VAT return and payment deadlines in your VAT online account, also known as your business tax account. Your VAT online account tells you when: your VAT returns are due the payment must clear HMRC account The deadline for submitting the return and paying HMRC are usually the same, whether you’re using software or doing it online — 1 calendar month and 7 days after the end of an accounting period. You need to allow time for the payment to reach HMRC account. If you’re sending us
You must make sure that your return is received and any payment due clears HMRC’s bank account by the due date shown on the return. If you fail to do this you could be liable to a late submission penalty or late payment penalty, read paragraph 21.2.2. Remember that if you’re away from your place of business, you must make arrangements so that your return is received and payment clears to HMRC’s bank account on time. For more information about deadlines read the VAT Returns guide. To help you wor
Unless they are already registered, a person has an obligation to make and pay VAT returns on a calendar quarterly basis where they are required to be registered for VAT, that is, for quarters ending March, June, September, and December. For failure to notify penalty purposes, the time that tax first becomes unpaid is the day after the due date for what would have been the first calendar quarterly accounting period. Virtually all VAT businesses must now submit online returns and pay any VAT due