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Since April 2010 most VAT-registered businesses have been required to submit their VAT Returns online and pay any VAT due electronically.
From April 2012 all remaining VAT-registered businesses are also legally required to submit their VAT Returns online. This means that virtually all VAT- registered businesses, apart from a very small number that are exempted, now have to submit their VAT Returns online.
Whether you submit your return online or by paper, HM Revenue and Customs (HMRC) must receive it and any VAT you owe must have cleared to HMRC's bank account by the due date. If you submit online and pay by one of the approved electronic methods, then you may get up to seven extra days for your return and payment to reach HMRC. For the very few remaining businesses that are exempt from submitting online returns, the deadline is usually one month after the end of the VAT period. In this guide you'll find details about the various deadlines for submitting your return and paying your VAT.
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You must submit your return so that HMRC receives it by the due date.
If you submit your return online, you must pay electronically. You get seven extra calendar days to submit your online return and up to seven extra calendar days to pay any VAT due electronically. This deadline (including the extra seven days) is shown on your online return.
However, the extra seven days does not apply if you:
In these cases, your due date shown on your online return is the normal due date - that is, one calendar month after the end of your VAT period, or two calendar months after the end of your VAT period if you use the annual accounting scheme.
For accounting periods beginning on or after 1 April 2012, virtually all VAT registered businesses must submit their VAT return online. You can only submit a paper return where you have been advised that you are exempt from submitting your return online.
There are different deadlines for you to submit your paper return, depending on your method of payment:
However you choose to pay the VAT due on a paper return, if your due date falls on a bank holiday or weekend, your return must reach HMRC before then. If you pay by cheque in the post you must allow enough time for the cheque to reach HMRC and to clear into HMRC's bank account by the due date – if this is a bank holiday or weekend, the cheque must clear to HMRC's bank account 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 posted your return.
Main deadlines for submitting your VAT Return - excluding Payment on Account and Annual Accounting (subject to the exceptions above):
| Accounting period ending | Deadline for paper VAT Return* | Deadline for VAT Return submitted online | Deadline for paper VAT Return, paid electronically* |
|---|---|---|---|
| 31 December 2011 | 31 January 2012 | 7 February 2012 | 7 February 2012 |
| 31 January 2012 | 29 February 2012 | 7 March 2012 | 7 March 2012 |
| 29 February 2012 |
30 March 2012 | 7 April 2012 | 5 April 2012 |
| 31 March 2012 | 30 April 2012 | 7 May 2012 | 4 May 2012 |
| 30 April 2012 | 31 May 2012 | 7 June 2012 | 7 June 2012 |
| 31 May 2012 | 29 June 2012 | 7 July 2012 | 6 July 2012 |
| 30 June 2012 | 31 July 2012 | 7 August 2012 | 7 August 2012 |
| 31 July 2012 | 31 August 2012 | 7 September 2012 | 7 September 2012 |
| 31 August 2012 | 28 September 2012 | 7 October 2012 | 5 October 2012 |
| 30 September 2012 | 31 October 2012 | 7 November 2012 | 7 November 2012 |
| 31 October 2012 | 30 November 2012 | 7 December 2012 | 7 December 2012 |
| 30 November 2012 | 31 December 2012 | 7 January 2013 | 7 January 2013 |
* If you submit a paper VAT Return and the due date falls on a weekend or bank holiday, then the return must reach HMRC by the previous bank working day (Monday to Friday).
Bank holidays/weekends in 2012 that affect a paper return deadline
are:
Sat 31 March
Fri 6 April
Sat 7 April
Sat 5 May
Sun 6 May
Mon 7 May
Sat 30 June
Sat 7 July
Sat 29 Sep
Sun 30 Sep
Sat 6 Oct
Sun 7 Oct
Read about moving from paper to online VAT Returns and paying electronically
The deadline for your payment is usually the same as the due date for your return.
You can check how much VAT you owe and the payments you have made under ‘Your HMRC Services’ in the VAT Online service. You can view details for the last 15 months of:
If you’ve already signed up for the Business Tax Dashboard, you can also view your liabilities and payments there.
Read more about HMRC’s Business Tax Dashboard
If you submit your VAT Return online, you must pay any VAT due electronically. Paying by an approved electronic method will give you to up to seven extra calendar days to submit your return and pay your VAT, unless you make annual returns or payments on account. The extended due date will be shown on your online VAT Return and you must ensure that cleared funds reach HMRC's bank account by this date. The exception to this is online Direct Debit - see below. If your due date falls on a bank holiday or weekend, your payment must clear HMRC's bank account before then unless you make payment using the Faster Payments Service. If your payment arrives later than this you may be liable to a surcharge for late payment.
From 16 December 2011 HMRC is able to accept payments made using the Faster Payments Service.
Faster Payments is a service that has been introduced by the banking industry that allows payments by internet or telephone banking to be received on the same or next day, provided the value of the payment does not exceed the limit set by your own bank or building society.
Before making a payment using Faster Payments you should contact your bank or building society to confirm the services available to you, any daily value limits and their latest cut off times.
Faster Payments can be received at the weekends and on bank holidays. If you make a faster payment the deadline for that payment will be the same as the deadline for a return submitted online.
More about the Faster Payments Service
If you pay by online Direct Debit, HMRC will collect payment from your nominated bank account a further three bank working days after the extended due date for your return. This means that online VAT Direct Debit offers you more time to pay than any other method - a minimum of ten extra calendar days. Collection dates for Direct Debit are shown in the VAT payment deadline calculator (see the link below). HMRC will only collect the amount you have shown as being due on your VAT Return and will never collect any other outstanding amounts by Direct Debit. At all times you are fully protected by the Direct Debit guarantee.
Please note that, if you set up a Direct Debit and want it to apply to the return you are about to submit, you must allow enough time for HMRC to make the necessary arrangements with your bank or building society.
You must set up your Direct Debit Instruction (DDI) before you submit your next return and at least two bank working days before the return is due when the due date falls on a weekday. For example, if your return is due on Tuesday 7 February, two bank working days before this is Friday 3 February.
If your return due date falls on a weekend or bank holiday you will need to set up your DDI at least three bank working days before the return is due. For example, if your return is due on Saturday 7 July, three bank working days before this is Wednesday 4 July.
If your return is due in less than two or three bank working days as shown in the examples above then for this return only you will need to pay by a different electronic method.
You can find out the latest date for setting up your DDI by using the VAT payment deadline calculator – see below.
Read more about how to pay VAT - including how to pay electronically
If you make payments on account (POA), your interim payments are due on the last working day of the second and third month of every VAT quarterly period, and must be made electronically. Your return, along with your balancing payments, is due on the last working day of the month. If you make POA you don't qualify for the seven extra days for paying VAT electronically.
Read more about payments on account
If you submit your VAT Return online, you cannot pay by sending HMRC a cheque in the post.
You can only submit a paper VAT Return where you have been advised that you are exempt from submitting your return online.
All VAT cheque payments made by post are treated as being received by HMRC on the date when cleared funds reach HMRC’s bank account.
This means that you must allow enough time for the payment to reach HMRC and clear into HMRC’s bank account no later than the due date shown on your paper VAT Return. A cheque takes three bank working days to clear. Bank working days are Monday to Friday, excluding bank holidays.
To allow for possible postal delays (for which HMRC is not responsible) please allow at least three working days for the payment to reach them and a further three days for the payment to clear HMRC's bank account.
If your cheque payment does not clear by the due date shown on your paper VAT Return, you may be liable to a surcharge for late payment.
To help you work out when you need to set up your payments (such as setting up a Direct Debit Instruction) or when you need to make your VAT payments, you can use the VAT payment deadline calculator. Please note, the calculator does not include deadlines for Payment on Account and Annual Accounting.
VAT payment deadline calculator
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 months
Your 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, but if you pay your balancing payment by online VAT Direct Debit, HMRC will collect payment from your nominated bank account a further three bank working days after the due date for your return. Online Direct Debit is different from the Direct Debits used for your instalments, and you will have to sign up separately and submit your return online if you want to make your balancing payment by online Direct Debit.
Read more about when and how to pay annual accounting VAT
If you know that you will be unable to make an accurate return, you should contact HMRC in writing 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 HMRC has received the return and any VAT you owe has cleared to HMRC’s bank account by the due date you will not be in default. If you have a Direct Debit Instruction in place, the box 5 value on your estimated return will be collected from your bank.
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 that has already been recorded.
You must establish the correct amount of VAT. Any resulting adjustment must be included on the 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.
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 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
Find out about the HMRC Business Payment Support Service
Read about moving from paper to online VAT Returns and paying electronically
Read about signing up for email reminders and alerts
Find out how to sign up to use VAT online services
Find out how to submit your VAT Return online
