In this section:
VAT filing and payment deadlines
HM Revenue & Customs (HMRC) must receive your VAT Return and any VAT you owe by the due date. This is usually one month after the end of the VAT period. If your return shows net VAT to be paid to HMRC and you pay the amount electronically, then you may get up to seven extra days for your return and payment.
In this guide you'll find details about the various deadlines for submitting
your VAT Return and paying your VAT.
On this page:
- Deadlines for submitting your VAT return
- Deadlines for paying your VAT
- Deadline for returns and payments if you use the VAT annual accounting scheme
- What to do if you know you can’t make an accurate return
- Late returns and payments
- More useful links
Deadlines for submitting your VAT return
You must submit your VAT Return so that HM Revenue & Customs (HMRC) receives it by the due date.
Paper returns
If you submit a paper return, the due date is usually one month after the end of the VAT period, which is usually quarterly. You can find the date that your return is due printed on the return.
If you submit a paper return and pay it electronically, you can get up to seven extra calendar days after the date shown on your return for it to reach HMRC. You don’t get those seven extra days in the exceptional cases listed below.
However you choose to pay a paper return, if your due date falls on a bank holiday or weekend, your return must reach HMRC before then. You will also need to allow for postal delays when submitting paper returns. You may wish to obtain a certificate of posting as confirmation of when you sent your return.
Why not submit your return online instead? It's quick, easy, convenient
and secure
Read the Online Services Terms and Conditions
Read the legal conditions that apply to extra time for returns paid electronically
Online returns
If you submit your return online, you must pay it electronically, so if your return shows net VAT to be paid to HMRC, you get seven extra calendar days to submit your return. You don’t get those seven extra days in the exceptional cases listed below.
If you view your return online, the due date shown on-screen includes
the extra seven days which you get if you are due to pay VAT to HMRC.
However, in the exceptional cases listed below, your due date is the
normal due date - that is, one calendar month after the end of your
VAT period - and not the date shown on-screen.
Exceptions to the seven day extension
You do not qualify for the seven extra days to submit your return if any of the following apply:
- your return shows net VAT to be reclaimed by you from HMRC
- you have not traded in the period , so every box is ‘None’ (paper) or ‘0.00’ (online)
- you use the VAT Annual Accounting Scheme
- you are required to make payments on account (unless you submit monthly returns)
Deadlines for paying your VAT
The deadline for your payment is usually the same as the due date for your return.
Postal payments for paper returns
If you pay your paper return by posting a cheque or postal order, it must reach HMRC no later than the due date shown on the return, which is normally one month after the end of the VAT period. You need to take account of postal delays, weekends and bank holidays.
Electronic payments
If you pay your return by one of the approved electronic methods, you can get up to seven extra calendar days for your payment to reach HMRC - funds must have cleared to the HMRC bank account by the seventh day. If your due date falls on a bank holiday or weekend, your payment must clear to the HMRC bank account before then.
Read the Online Services Terms and Conditions
Read the legal conditions that apply to extra time for returns paid electronically
Direct debit payments
If you submit online and pay by direct debit, HMRC automatically collects payment on the third banking day after the seven extra calendar days for your online return.
Find out about ways of paying your VAT
Deadlines for returns and payments if you use the VAT Annual Accounting Scheme
If you use the Annual Accounting Scheme, you only need to submit one
VAT Return per year.
You pay your VAT during the year by making nine monthly or three quarterly
interim payments that are an estimate of your total annual VAT bill.
Your interim payments are due at the end of the month or quarter in
question.
Your VAT Return, along with your balancing payment, is due two months
after the end of your annual accounting period. As this is an extra
month compared to businesses who account for VAT in the standard way,
you don’t qualify for the seven extra calendar days for paying
VAT electronically.
Read more about the rules for VAT returns and payments if you use the VAT annual accounting scheme
What to do if you know you can't make an accurate return
If you know that you will be unable to make an accurate return, you should contact HM Revenue & Customs (HMRC) as soon as possible. If they consider that you have a good reason, you may, exceptionally, be allowed to estimate your input tax and/or output tax.
If you are allowed to use estimated figures, and your VAT Return along with any payment reach HMRC by the due date, you will not be in default. If you ask for approval to use estimated figures once the due date is passed, HMRC will consider your request but it will not affect any default which has already been recorded.
You must establish the correct amount of VAT. Any resulting adjustment must be included on the VAT return for the next period. If HMRC agrees that this is not possible, you may include any revisions in the following period at the latest.
Late returns and payments
You must submit your VAT Return and pay your VAT on time. If you don't do so, you may have to pay a surcharge. If you have any difficulties paying your VAT, you should still ensure that HMRC receives your VAT Return on time, and let HMRC know about your payment problems.
Get information about penalties for missed deadlines
Find out what to do if you are having trouble paying your VAT
More useful links
Find out about filling in your VAT return
Read more about what to do if you can't pay the VAT you owe us
