Get clarity on UK VAT due dates and deadlines to help you plan your VAT filings & payments better, whether you submit returns quarterly, monthly or annual returns.
You’ll also find out how to change your VAT return dates using a VAT 484 form known as a VAT484 so you can change your VAT payment deadlines to something that might better suit your small business cash flow.
There are two dates to be clear on if you’re completing VAT returns:
- The VAT return filing date (when you need to submit your VAT return online to HMRC) and;
- The VAT payment date (when you need to make payment for any VAT you owe to HMRC).
In most cases, these dates are the same. But, can be different depending on the VAT schemes being used. Missing either of these UK VAT dates can result in penalties and surcharges.
1. VAT Return Dates
Online VAT return dates vary from business to business, but they always fall at the end of a calendar month. Unless you are deregistering and submitting your final return.
When you register for VAT, you are given a choice of which month you’d like to report on for VAT, depending on the VAT scheme chosen.
2. How to Check Your HMRC VAT Quarters
You can check a VAT quarter date by logging into your HMRC business account. Once logged into your HMRC government gateway account, you’ll be presented with a summary dashboard for your VAT account.
Click on “View Return Deadlines” to see your next VAT return period.
3. VAT Return Filing Deadlines
The filing deadline for your return depends on the type of VAT scheme you are signed up for and the VAT period chosen on registration. VAT returns are due quarterly, monthly or annually:
- Quarterly VAT return dates are due for submission 1 month and 7 days after the of a VAT quarter. For example, a VAT return for the quarter-end June 2022 would be due by 7 August 2022.
- Monthly VAT return dates are also due for submission 1 month and 7 days after the of a VAT month. For example, a VAT return for the month-end August 2022 would need to be filed by 7 October 2022.
- Annual VAT returns are due 2 months after the end of your VAT period.
4. VAT Payment Dates
Monthly and quarterly VAT returns payments are payable on the same day as the filing deadline. So both the VAT return and VAT payment are due 1 month and 7 days after the end of the VAT period.
For example, a VAT return for the quarter from 1 April 2022 to 30 June 2022 would be due for filing and payment by 7 July 2022.
When it comes to annual accounting, there are monthly VAT payment deadlines set out by HMRC on joining the scheme. A final VAT payment is then due 2 months after the end of the VAT period, along with the VAT return and any under or overpayments are then calculated by HMRC.
VAT return payment dates for the annual accounting scheme:
|Payment||VAT Payment Deadline|
|Monthly||Due at the end of months 4, 5, 6, 7, 8, 9, 10, 11 and 12|
|Quarterly||Due at the end of months 4, 7 and 10|
|Final payment||Within 2 months of month 12|
5. How to Change VAT Quarter Dates
You can change your HMRC VAT return date either online or by post. Typical reasons businesses choose to make a change are;
- To match their financial year-end;
- For a VAT deadline that matches business cashflow;
- To ease business administration.
A VAT return date cannot be changed once the return has been issued online, all changes apply to future returns.
5.1 Changing VAT Quarters Online
You can change a VAT quarter date by logging into your government gateway account, selecting “Your Business Details” from the dashboard and then the option to “Change” VAT return dates.
HMRC will then present you with the new quarterly and monthly VAT return deadline options available to you.
5.2. Changing VAT Quarters By Post (VAT484)
You can change your VAT return date by completing a form VAT484 form and posting it to HMRC. A VAT 484 is a paper form that you can find online to use if you want to notify HMRC of changes to certain details of a VAT registered business including:
- Bank details
- VAT return dates
The VAT484 form can be downloaded online and then printed off. It needs to be signed by a registered person of the business. For example, a Director or sole proprietor if you are self-employed.
Once you have completed your VAT484 form, you’ll need to post the form back to HMRC at:
Grimsby National Registration Service,
HM Revenue and Customs,
77 Victoria Street,
6. What Happens If You Miss Your VAT Return Deadlines?
If you miss your online VAT return deadline and/or VAT payment date, then HMRC considers you in default. When you are in default there are two types of penalties HMRC can charge you a combination of surcharges and penalties.
Surcharges are a fixed percentage penalty based on business turnover for late or missed VAT returns and VAT payments. Penalties are charged for errors, mistakes and inaccuracies.
7. How to File Your UK VAT Return Online
Changes brought in from April 2019 mean that the way you have to file your VAT returns have changed. This is known as making tax digital and requires all VAT registered businesses to do their bookkeeping on digitally approved accounting software, like Xero, and file VAT returns through the software.