Is VAT payment due on the same date as the VAT return?

Usually yes. For standard quarterly VAT returns, the VAT return filing deadline and payment deadline are normally the same date: one calendar month and seven days after the period end.

When is VAT collected by Direct Debit?

HMRC collects VAT by Direct Debit after the return deadline, provided the Direct Debit is set up in time and the return is submitted on time. If the return is filed late, HMRC says the payment is taken 3 days after filing.

What are VAT payments on account?

VAT payments on account apply to businesses with large VAT liabilities. HMRC sets payment-on-account dates separately, and the normal 7-day electronic payment extension does not apply to those instalments.

VAT payment dates UK | RR Accountants

Quick answer

Standard VAT deadline: one calendar month and seven days after the VAT period ends

Common quarter ends: 31 March due 7 May, 30 June due 7 August, 30 September due 7 November, 31 December due 7 February

Direct Debit must be set up before the return is submitted; HMRC usually collects the payment after the filing deadline

Payments on account apply to larger VAT payers and are due on different dates

Steps

1Check the VAT period end date shown in your VAT online account.

2Add one calendar month and seven days to find the normal return and payment deadline.

3Allow extra bank processing time if paying manually, or confirm Direct Debit is active before submitting.

4If you cannot pay on time, contact HMRC about Time to Pay before day 15 after the deadline.

The standard VAT payment deadline

For most UK businesses, VAT payment is due on the same date as the VAT return: one calendar month and seven days after the end of the VAT accounting period. Your VAT online account shows the exact filing and payment date for each return.

Common quarterly VAT payment dates

These examples assume a standard quarterly VAT period and electronic filing. Businesses with non-standard VAT periods should use the dates shown by HMRC.

VAT quarter ends	Return and payment normally due
31 March	7 May
30 June	7 August
30 September	7 November
31 December	7 February

Direct Debit changes the timing

If HMRC has set up a Direct Debit, the return still needs to be filed on time, but HMRC collects the cash after the filing deadline. Set the Direct Debit up before submitting the return; if it is not active, you may need to pay by another method.

GOV.UK says that if you file your VAT return late, Direct Debit payment is taken 3 days after you file the return. That does not remove late filing or late payment risk, so do not treat Direct Debit as a filing extension.

Annual Accounting Scheme

If you're on the Annual Accounting Scheme, you file one return a year (due two months after year end) but make either nine monthly or three quarterly payments on account during the year, with a balancing payment due with the return.

Payments on Account

Businesses with annual VAT liability over £2.3 million may need to make VAT payments on account. These instalments do not follow the normal one-month-and-seven-days rule. HMRC says payments on account are due on the last working day of the second and third months of every VAT quarter, with a balancing payment when the VAT return is filed.

If your payment will be late

Pay before day 15 after the due date where possible.
Set up a Time to Pay arrangement before day 15 if you cannot pay in full.
Pay what you can, because late payment charges apply to unpaid amounts.
Late payment interest can accrue from the first day the payment is overdue.

VAT payment dates UK