VAT return deadlines

The standard rule

For quarterly VAT returns (the most common frequency), the deadline is one calendar month and seven days after the end of your VAT quarter — for both filing the return and paying any VAT owed.

Worked examples

Finding your specific dates

Sign in to your Government Gateway and check your VAT account. Your specific quarters depend on the date you registered. Most businesses are on March/June/September/December cycles, but you may be on a different stagger group (1, 2, or 3).

Different schemes, different deadlines

• Standard quarterly: calendar month + 7 days after quarter end
• Annual Accounting Scheme: one return per year, due two months after year end, with monthly or quarterly payments on account during the year
• Monthly returns: one calendar month + 7 days after each month end (used by businesses in regular VAT-refund positions)

Direct Debit advantage

If you pay by Direct Debit, HMRC takes the payment around three working days after the deadline. So the practical effect is a few extra days of cash before payment leaves your account. You still need to submit the return on time.

If you'll be late

Late filing now uses a points-based system — see the VAT late filing article. Late payment triggers the surcharge stack — see the VAT late payment article. The rule of thumb: file on time even if you cannot pay, because filing and paying are penalised separately.