The deadline for a UK VAT return is 1 calendar month and 7 days after the end of your VAT accounting period, and the same date applies to paying HMRC. For a quarter ending 30 June, for example, both your return and your payment are due by 7 August. This applies whether you file monthly, quarterly, or under a different scheme, and you must submit a return even if you have no VAT to pay or reclaim.
How the deadline is worked out
Take the last day of your VAT accounting period, add one calendar month, then add 7 more days. For a period running 1 April to 30 June, that works out to a due date of 7 August, one calendar month and seven days after the accounting period ends. Your return and your payment share this deadline, and HMRC requires the payment to actually reach its account by that date, even if it falls on a weekend or bank holiday, so leave enough time for your bank’s processing.
Making Tax Digital: you must file with compatible software
Under Making Tax Digital, virtually all VAT-registered businesses are legally required to keep digital records and submit returns using functional compatible software, then pay electronically. A business exempt from digital record-keeping under HMRC’s separate exemption rules can still file, just not through the software route. The current VAT registration threshold is £90,000 of taxable turnover; a business can also register voluntarily below that.
Monthly VAT returns follow the same rule
Some businesses, often ones that regularly reclaim VAT and want the cash flow benefit, file monthly rather than quarterly. You can apply through your VAT online account to switch. Whichever frequency you’re on, the deadline formula doesn’t change: it’s always 1 calendar month and 7 days after the accounting period ends, just applied to a shorter period.
The Annual Accounting Scheme works differently
If you’re on the VAT Annual Accounting Scheme, your VAT return is due 2 months after your accounting period ends (or 1 month if the period runs under 4 months), not the standard 1-month-and-7-day rule. Along the way, you make interim payments, either monthly (10% of your estimated bill each) from months 4 to 12, or quarterly (25% each) at months 4, 7, and 10, then settle the balance within 2 months of the period ending.
What happens if you miss the deadline
Late submission now works on a points system: you get one point per late return, and once you hit your threshold, a £200 penalty follows, with another £200 for each subsequent late return while you’re at the threshold. Late payment penalties are separate and get steeper the longer you wait: 2% of what was owed at day 15 if you’re still unpaid between days 16 and 30, rising to 2% of what was owed at day 15 plus 2% of what’s still owed at day 30 if you go past day 30, then 4% a year charged daily from day 31 onward. On top of that, HMRC charges late payment interest at the Bank of England base rate plus 2.5%, from the day after your payment was due until it’s paid in full.
The deadline in a fixed example, year to year
The formula itself doesn’t change year to year, but here’s how it plays out for one quarter, so you can see the pattern:
| Quarter ended | Return and payment deadline |
|---|---|
| 31 March 2024 | 7 May 2024 |
| 31 March 2025 | 7 May 2025 |
| 31 March 2026 | 7 May 2026 |
FAQ
What is the VAT return deadline? 1 calendar month and 7 days after the end of your VAT accounting period. Both your return and your payment are due on that date.
Is the VAT return deadline the same as the payment deadline? Yes, for the standard scheme. Both must be submitted, and for payment, actually received by HMRC, on the same date, even if it falls on a weekend or bank holiday.
When is the VAT return deadline for monthly returns? The same rule applies: 1 calendar month and 7 days after each month ends, so a monthly filer has 12 deadlines a year instead of 4.
What happens if I miss the VAT return deadline? You risk a late-submission penalty point, then a £200 penalty once you hit your threshold, plus separate late-payment penalties and interest that get steeper the longer the balance goes unpaid.
Don’t let the 1-month-and-7-day rule catch you out
Add your VAT quarter end to LapseGuard and get reminded with enough runway to file and pay before the 1-month-and-7-day window closes. Free, on your device, no account.
Read next: MOT reminder: how the MOT test cycle works and Stop tracking renewals in a spreadsheet
Sources
- Sending a VAT Return: When to do a VAT Return (GOV.UK)
- How to fill in and submit your VAT Return, VAT Notice 700/12 (GOV.UK)
- VAT registration thresholds (GOV.UK)
- VAT Annual Accounting Scheme: return and payment deadlines (GOV.UK)
- HMRC reminds businesses about new VAT penalties and interest payments (GOV.UK)