VAT Returns: How and When to File

Once your business is VAT registered, you’ll usually need to submit a VAT return every three months. The normal deadline is one calendar month and seven days after the VAT period ends. This is also usually the payment deadline.

Here’s what to prepare, how to file and which dates to check.

What is a VAT return?

A VAT return reports your sales and purchases, the VAT you owe and the VAT you can reclaim.

Under standard VAT accounting, the difference generally determines whether you pay HMRC or receive a repayment. Different VAT schemes can change the calculation.

You must submit a return even if you have nothing to pay or reclaim.

If you’re still deciding whether to register, read our guide:

What Is VAT and Do I Need to Register?

When is your VAT return due?

For a business filing quarterly, typical deadlines are:

Your VAT periods may follow a different quarterly cycle. Check your actual dates in your HMRC VAT online account.

Deadlines do not move simply because they fall on a weekend or bank holiday. Although different arrangements apply to schemes such as Annual Accounting.

How do you file a VAT return?

Most VAT-registered businesses must keep digital VAT records and submit returns through Making Tax Digital-compatible software. You can use accounting software or suitable bridging software connected to spreadsheet records.

An authorised accountant can submit on your behalf. Agree who handles filing and payment, and when they need your records.

Filing does not automatically pay the bill

Submitting your return and paying VAT are separate actions unless you have a working Direct Debit arrangement.

For a normal VAT bill, use your nine-digit VAT registration number as the payment reference, without spaces.

If you choose Direct Debit, set it up at least three working days before submitting your return. For a return filed on time, HMRC normally collects payment three working days after its payment deadline.

For other methods, allow enough time for the money to reach HMRC. Follow HMRC’s VAT payment guidance.

What happens if you file or pay late?

Late filing normally results in a penalty point, including for nil returns and repayment returns.

For quarterly filers, reaching four points triggers a £200 penalty. Further late submissions attract another £200 while you remain at the threshold. Exceptions include a newly registered business’s first VAT return.

Late payment has separate penalties and interest. If you cannot pay, submit the return on time and contact HMRC promptly about payment support.

How FOUNDRS helps

The FOUNDRS Compliance Assistant brings company obligations, practical guidance and reminders together.

Keep your VAT dates and records organised, confirm who will submit the return, and set aside the money needed for payment.