VAT return and payment: 1 month and 7 days after your VAT period

VAT-registered businesses submit a VAT return online, usually every 3 months. The return and payment are due 1 calendar month and 7 days after the end of each accounting period. The exact date depends on your VAT periods.

Deadline

No fixed deadline

Last checked

Checked against the official source: 20 October 2026

What if you miss the deadline? Late returns and late payments can lead to penalties and interest. You can check and appeal penalties in your VAT online account.

If your business is VAT-registered, you must send a VAT return for each accounting period, even if you have no VAT to pay or reclaim. The deadline for the return and the payment is 1 calendar month and 7 days after the period ends. For a quarter ending 31 December, that is 7 February.

How to do it

1. Find your VAT periods and due dates in your VAT online account.
2. Keep digital records and use software that works with Making Tax Digital for VAT.
3. Submit the return online by the deadline, even if it falls on a weekend or bank holiday.
4. Pay HMRC by the same deadline. Allow time for the payment to clear.

Common questions

When is my VAT return due?

1 calendar month and 7 days after the end of your VAT accounting period. Your VAT online account shows the exact date.

Does the deadline move if it falls on a weekend?

No. GOV.UK says you must submit on time even if the deadline falls on a weekend or bank holiday.

Do I need to send a return if I have nothing to report?

Yes. Registered businesses must file even with no VAT to pay or reclaim.

Official source: gov.uk (opens in a new tab)

This information is not legal or tax advice.