VAT return deadlines UK: the complete 2026 guide

When is my VAT return due?

Your VAT return deadline depends on which VAT period HMRC has assigned you. Most businesses are on quarterly returns, meaning you file four times a year. The deadline is always one calendar month and seven days after the end of your VAT period.

So if your quarter ends 31 March, your VAT return and payment are both due by 7 May. If your quarter ends 30 June, the deadline is 7 August. This applies to both the online return submission and the VAT payment itself, HMRC treats them as a single combined deadline.

The three VAT stagger groups

HMRC divides VAT-registered businesses into three stagger groups (1, 2, and 3) to spread the volume of returns across the year. Your stagger group determines which months your quarters end.

You can check which stagger group you are in by logging into your HMRC Business Tax Account or checking your original VAT registration certificate (VAT 4).

What is Making Tax Digital for VAT?

Since April 2022, all VAT-registered businesses, regardless of turnover, must file VAT returns through MTD-compatible software. You cannot file manually through your HMRC online account any more.

MTD-compatible software includes Xero, QuickBooks, Sage, and FreeAgent. If you are still filing VAT returns manually or through a spreadsheet without bridging software, you are non-compliant and at risk of penalties, even if you file on time.

The new VAT penalty system (from January 2023)

HMRC replaced the default surcharge regime with a points-based penalty system for VAT periods starting on or after 1 January 2023. Here is how it works.

Late submission penalties: Each late filing earns one penalty point. Reach the threshold (4 points for quarterly filers, 2 for annual) and HMRC issues a £200 fixed penalty. Every further late return after the threshold earns another £200.

Late payment penalties: Separate from submission penalties. If your VAT payment is 1–15 days late, no penalty applies provided you contact HMRC. After 16 days, a 2% penalty applies on the amount outstanding. After 31 days, this rises to 4%. From day 31 onwards, an additional 4% per annum daily rate accrues on top.

Interest: HMRC also charges late payment interest at the Bank of England base rate plus 2.5% on any unpaid VAT from the first day it is overdue.

Annual Accounting Scheme, different deadlines

If you are on the Annual Accounting Scheme, you file just one VAT return per year rather than four. Your return is due two months after your annual accounting period ends. During the year, you make nine interim payments (monthly) or three interim payments (quarterly) based on an estimated annual VAT liability.

The Annual Accounting Scheme suits businesses with relatively stable VAT liabilities and turnover below £1.35m. It reduces admin but removes the ability to reclaim VAT quickly in months where you have a repayment due.

What to do if you have missed a VAT deadline

Do not ignore it. File the return as soon as possible, every day of additional delay adds to your exposure under the late payment interest rules.

If you have a reasonable excuse (serious illness, death in immediate family, HMRC system failure), you can appeal a penalty. HMRC accepts reasonable excuse appeals online through your Business Tax Account. Financial difficulty alone is not considered a reasonable excuse, but if you cannot pay, contacting HMRC to agree a Time to Pay arrangement before the deadline will stop further late payment penalties accruing.

How to never miss a VAT deadline

The simplest system: use MTD-compatible software (Xero or QuickBooks) with bank feeds connected. Your transactions post in real time, your VAT return populates automatically, and you simply review and submit. Set a calendar reminder for the 1st of the deadline month, that gives you seven days to review, approve, and pay before the 7th.

If you outsource your bookkeeping, your bookkeeper should be flagging the upcoming VAT deadline at least two weeks in advance and presenting the return for your approval before filing.