In this section:
VAT filing and payment deadlines
You must file your VAT return and pay any VAT you owe by the due date. This is usually one month after the end of the VAT period and is shown on your paper or online VAT return. If you file your VAT return online you have an extra seven days to file your return and pay your VAT.
In this guide you'll find details about the various deadlines for filing your VAT return and paying your VAT.
On this page:
- Deadlines for filing your VAT return
- Deadlines for paying your VAT
- Filing and payment deadlines if you use the annual accounting VAT scheme
- Late filing and payments
- More useful links
Deadlines for filing your VAT return
You must file your VAT return so that HM Revenue & Customs (HMRC) receives it by the due date.
If you file a paper VAT return, the due date is usually one month after the end of the tax period which is usually quarterly. If you file your VAT return online, you get an extra seven days to file your VAT return and pay your VAT.
You can find the date that your VAT return is due on the paper or electronic return you are filling out.
If you file a paper VAT return, you need to allow for postal delays. In addition, if your due date falls on a bank holiday or over a weekend, your VAT return must get to HMRC before then.
Why not file your VAT return online? It's quick, easy, convenient and secure.
Deadlines for paying your VAT
Your payment must reach HMRC before your due date. This is usually the same date as your filing date, unless you use the annual accounting system when you make payments on account during the year.
If you file an online VAT return you can only pay electronically - and you get an extra seven days to pay. You must still ensure your payment reaches us by your extended due date.
If you file a paper VAT return, you can pay electronically or enclose payment with your VAT return. As with filing your paper return, if you pay by post you need to take account of postal delays, weekends and bank holidays.
Find out about ways of paying your VAT
Filing and payment deadlines if you use the annual accounting VAT scheme
If you use the Annual Accounting Scheme, you only need to file one VAT return per year.
You pay your VAT during the year generally 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 in question:
- If your turnover is under £100,000 and your annual VAT liability is £2,000 or more, then you must make three quarterly interim payments
- If your turnover is over £100,000, you must make nine monthly interim payments.
If your turnover is under £100,000 and your annual VAT liability is under £2,000, you don't need to make any interim payments.
Your annual VAT return, along with your balancing payment, is due two months after the end of your annual accounting period.
Read more about filing VAT returns and paying VAT if you use the annual accounting VAT scheme
Late filing and payments
You must file your VAT return and pay your VAT on time. If you don't do so, you may have to pay surcharges or fines. If you have any difficulties paying your VAT, you should still file 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
