VAT return deadlines: how to work out yours
VAT return deadlines are usually one calendar month and 7 days after the end of your accounting period. The deadline for paying HMRC is the same day.
Most businesses file a return every 3 months. GOV.UK calls each of those an "accounting period". Add one calendar month and 7 days to the day it ends. The free VAT return deadline calculator does the sum for you.
For your own exact dates, your VAT online account is the authority. It shows when each return is due. If you only need one date, that is the better source.
Worked examples
These are worked out from the rule above, not quoted from GOV.UK. Check yours in your VAT online account before you rely on one.
| Accounting period ends | Return and payment due | Day of the week |
|---|---|---|
| 31 December 2026 | 7 February 2027 | Sunday |
| 31 July 2027 | 7 September 2027 | Tuesday |
A deadline that falls on a weekend or bank holiday still applies. You must submit the return and make sure the payment reaches HMRC on or before it, so the Sunday in the first row is a real deadline.
Paying on time
The payment has to reach HMRC by the deadline, so allow time for it to arrive.
If you pay by Direct Debit, HMRC collects the payment 3 working days after the payment deadline on your return. Set the Direct Debit up at least 3 working days before you submit the return. If you miss that window, you must make your first payment another way.
If you file late, a Direct Debit is taken 3 days after you file.
If you use the Annual Accounting Scheme
The Annual Accounting Scheme works on different dates. You submit 1 VAT return a year and make advance payments towards your bill. You can join if your estimated VAT taxable turnover is £1.35 million or less.
For an accounting period of 4 to 12 months, the return is due 2 months after the period ends. For a period under 4 months, it is due 1 month after.
Advance payments are monthly, due at the end of months 4 to 12, or quarterly, due at the end of months 4, 7 and 10. The final payment is due within 2 months of month 12, or within 2 months of the end of your accounting period if it is 4 to 11 months long. For a period under 4 months there are no advance payments, and the final payment is due 1 month after the period ends.
If you are late
For each VAT return you send late you get a penalty point. Once you reach your penalty point threshold you get a £200 penalty, and a further £200 for each later late return while you stay at the threshold. The threshold depends on whether you file monthly, quarterly or annually.
A late payment penalty goes up after 16 days, and again after 31 days. You are charged late payment interest from the first day the payment is overdue.
These rules apply to accounting periods starting on or after 1 January 2023.
How Kofolio keeps your VAT dates
Tell Kofolio your VAT periods once and the company card counts the return dates down in days, next to the company's other deadlines. See the deadlines page.
You can tick a date done. The card also shows, beside the date, what the late fine would be, copied from GOV.UK.
To get the dates into your own calendar, subscribe to the calendar link Kofolio gives you in Google, Apple or Outlook calendar. You can also turn on reminder emails in Settings.
The card keeps your VAT number too, and copies it as GB 123 4567 82, GB123456782 or as digits only. See VAT number format UK.
Kofolio files nothing for you. It does not submit VAT returns, and the dates are reminders, not advice.
Frequently asked questions
When is a VAT return due?
Usually one calendar month and 7 days after the end of the accounting period.
Is the payment deadline the same as the filing deadline?
Yes. The date to submit online is also the deadline for paying HMRC.
What if the deadline falls on a weekend?
It still applies. Submit and make sure payment reaches HMRC on or before it.
When does a Direct Debit leave my account?
3 working days after the payment deadline on your return.
How often do I file a VAT return?
Usually every 3 months. Under the Annual Accounting Scheme you submit 1 a year.
Do I file a return if I owe no VAT?
Yes. If you are registered for VAT you must submit a return even if you have no VAT to pay or reclaim.
See your VAT dates counted down
Add your company to Kofolio, set your VAT periods, and see each return date counted down in days. Kofolio is free. Find your company