Tax & compliance
When are VAT return deadlines?
By Kaiser Khan · Updated 13 August 2026
When is my VAT return actually due?
File and pay within one calendar month and seven days of your VAT period end. A quarter ending 31 March is due 7 May; 30 June is due 7 August. Payment must have cleared into HMRC’s account by that date, so bank transfer time counts against you.
Your VAT accounting periods are set when you register — usually calendar quarters. The return and the payment share that deadline. Direct Debit can give a few extra days for collection, but the return itself is still due on the standard date. Nil returns are still required while you are registered.
Do I have to file VAT through software?
Yes. Making Tax Digital for VAT is live for every VAT-registered business, whatever the turnover. Keep records digitally and file through MTD-compatible software. A spreadsheet alone does not comply unless bridging software links it to HMRC.
Most cloud accounting packages handle this as standard. If your accountant cannot name their MTD software, they are not ready. Compare VAT specialists on the VAT returns service page rather than treating this answer as a software shop.
What happens if I file or pay VAT late?
Late VAT returns now sit on HMRC’s points-based system: each late return earns a point, and hitting the threshold triggers a £200 penalty, then further £200 penalties if you stay late. Late payment is a separate percentage penalty plus interest.
A nil return filed late still earns a point. Paying on time without filing, or filing without the money clearing, both fail. If you cannot pay, still file — then talk to HMRC about Time to Pay.
Should I outsource VAT returns to an accountant?
Outsource them if you will miss the deadline or cannot reconcile VAT to the books. Skip the add-on if you are not registered. Our editorial benchmarks put the add-on at £20–£45 per month when the underlying books are already kept.
The accountant prepares and submits the return through their software, flags unusual figures, and keeps you on the right side of the deadline. Confirm whether Flat Rate or partial exemption is in the fee.
People also ask
Is the payment deadline the same as the filing deadline?
Yes — both fall one month and seven days after the period end, and the money must have reached HMRC by then. Paying by Direct Debit gives a few extra days for collection, but the return itself is still due by the standard date.
Can I change my VAT quarters?
Yes — you can ask HMRC to change your stagger group, and many businesses align VAT quarters with their financial year end to simplify the admin. An accountant can advise and make the request for you.
Do I file a VAT return if there is nothing to report?
Yes — a nil return is still required for every period while you are VAT-registered. Failing to submit counts as a late return and earns a penalty point even when no VAT is due.
This article is general information for UK businesses, not tax, legal, or financial advice, and thresholds change — confirm current rules on GOV.UK or with a qualified accountant before acting. Fee figures are indicative benchmarks from ourmethodology.