VAT return deadlines are an important part of VAT compliance for UK businesses. Missing a deadline can lead to penalty points, late payment charges and interest, so businesses need to know when their returns and payments are due.
Most VAT-registered businesses submit a VAT return every 3 months. This period is known as the VAT accounting period. The usual deadline is one calendar month and 7 days after the end of the VAT period. This date is also usually the deadline for paying VAT owed.
For example, if your VAT period ends on 31 March, your VAT return and payment are usually due by 7 May.
A VAT Return shows:
Even if there is no VAT to pay or reclaim, a VAT-registered business still needs to submit a return. This is often called a nil VAT Return.
For most businesses, the VAT deadline follows a simple rule.
The exact date can vary depending on your VAT accounting period. Your VAT online account shows the deadline for VAT return submission, your other return dates and when payment must clear.
This means the VAT return filing deadline and payment deadline are normally the same.
VAT payments must reach the account by the payment deadline. Therefore, businesses should not delay making payments until the last minute.
Different payment methods can take different amounts of time. Direct debit can help with timing because the payment is normally collected 3 working days after the VAT Return is submitted, but the return must still be filed by the deadline.
You can file online on the official date, but if the due date is a non-working day, plan for the payment to clear by the last working day before that date.
Some small businesses use the VAT Annual Accounting Scheme. The scheme works differently from standard quarterly VAT returns.
Under this scheme, a business usually submits one VAT return each year. The deadline for VAT return submission depends on the length of the accounting period. If the accounting period is between 4 and 12 months, the return is due 2 months after the end of the accounting period. When the accounting period lasts fewer than 4 months, the return must be submitted 1 month after the period concludes.
This scheme can help with budgeting, but the payment plan must be followed carefully.
Large businesses with high VAT liabilities may need to make VAT payments on account.
These businesses usually make advance payments during the VAT quarter, instead of paying the full amount only at the return deadline. The payment dates are the last working day of the second and third months of the VAT quarter. The 7-day electronic payment extension does not apply to these payments.
This mainly affects larger businesses, but it is important to know if your VAT position grows over time.
For VAT periods starting on or after 1 January 2023, late submission penalties use a points-based system. A business gets a penalty point each time it submits a VAT Return late. This includes nil returns and repayment returns. Once the penalty point threshold is reached, a £200 penalty can apply.
After the threshold is reached, further late returns can lead to more £200 penalties.
Late payment penalties can apply when VAT is not paid in full by the due date.
The current late payment rules are:
Late payment interest can also run from the first day the payment is overdue until it is paid in full.
Apex Accountants offers comprehensive support to keep your VAT affairs on track:
Always file and pay your VAT on time to avoid fines. Keep the one-month+7-day rule in mind, use your online VAT account for dates, and consider professional help to manage your VAT obligations smoothly.
With Apex Accountants handling your VAT returns, you can focus on running your business while we manage the deadlines. We prepare accurate filings, check the figures carefully and help you meet the correct VAT payment deadline without last-minute stress.
We also support you with payment planning, digital records and timely reminders, so your VAT returns stay compliant and organised throughout the year.
It’s due 1 calendar month + 7 days after your VAT period ends. For most quarterly filers, that means if your period ended 31 March, the return is due by 7 May.
You still must submit a nil return by the deadline. Failing to file a nil return on time still risks penalties.
No – it doesn’t change the filing due date. It only means HMRC collects funds 3 days later, reducing the chance of a late payment.
Make sure any payment clears on the last working day before the due date. (Filing the return should still be by the official date.)
Your online VAT account will list all upcoming return and payment deadlines. It’s wise to check there or set up reminders.
Under the standard scheme, both your VAT return and payment are due one month and seven days after the end of your VAT accounting period.
For example:
Businesses using the Annual Accounting Scheme file once a year, with the return due two months after the scheme year ends.
HMRC uses a points-based penalty system for late VAT returns.
The penalty thresholds are:
Once you reach your threshold, HMRC charges a £200 penalty.
Points expire only after a sustained period of compliance. Once you have been penalised, every further late return while you remain at the threshold triggers another £200 charge.
HMRC’s late payment interest rate currently stands at 7.75%, charged from the day after the payment due date.
On top of interest:
This means even a relatively small delay can become more expensive if the VAT remains unpaid.
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