VAT Return Deadlines, Filing Rules and Payment Guide

PHS Team

22 Sep, 2025

The VAT return deadline means you must file your VAT return and pay the VAT you owe by a specific date. For all VAT-registered businesses and individuals, this deadline is usually one calendar month plus seven days after each VAT quarter ends. 

For example, if your VAT period ends on 31 March, the deadline is 7 April. Submitting and paying on time avoids HMRC penalties and keeps your business running smoothly.

This guide explains the essential VAT deadlines, the rules for submitting your return, and how to manage your VAT payment dates clearly and simply, so you never miss a deadline.

VAT Deadlines for Businesses

Filing and paying your VAT on time is important to avoid penalties and keep your records correct with HMRC. The deadline gives you a set date to get your VAT information ready and make your payment, helping your business stay on track.

The VAT return and payment are due one calendar month and seven days after the end of your VAT period. This applies whether you file monthly or quarterly.

• VAT returns and payments are due one month and seven days after the end of your VAT period.
• All VAT returns must be filed online using HMRC-approved software as part of Making Tax Digital (MTD).
• Pay HMRC online (BACS, CHAPS, Faster Payments). Make sure it clears by the deadline or earlier if a holiday.
• HMRC gives 1 point per late return; 4 points on quarterly returns = £200 fine, more if still late.
• Businesses on special schemes like Payments on Account or Annual Accounting have different filing and payment rules.
• If you can’t pay on time, contact HMRC early to arrange a payment plan called Time to Pay.

Quarterly VAT Deadlines (Example)

Tip: Always check your business’s VAT period, as some companies may use different reporting cycles. If a deadline falls on a weekend or a public holiday, you can file and pay on the next working day.

VAT Payment Dates and Rules

Knowing the correct VAT payment dates and understanding the rules is important to keep your business on track. This section explains the key payment dates and the rules businesses must follow to avoid penalties.

VAT Payment Dates

• Your VAT return and payment are due one calendar month and seven days after your VAT period ends.
• Example: If your quarter ends on 31 March, payment is due by 7 May.
• Big businesses (over £2.3m VAT per year) must make extra payments during the quarter; due on the last working day of month 2 and month 3, with a final payment at the return deadline.
• If the deadline falls on a weekend or bank holiday, payment must clear HMRC’s bank before this date.
• Always ensure payment clears with HMRC on or before the due date to avoid any penalty or interest.

VAT Payment Rules

• Submit your VAT return online through HMRC.
• Pay VAT electronically (BACS, CHAPS, Faster Payments). No cheques allowed.
• Payments must fully clear HMRC’s account by the deadline.
• Late payment can lead to penalties, points, and daily interest charges.
• If your VAT liability changes a lot, HMRC may adjust your required payments.

Following these dates and rules helps avoid costly penalties and keeps your VAT affairs in good order with HMRC.

How to Meet Your VAT Return Deadline

To meet your VAT return deadline, consider these simple tips:

• Keep accurate and up-to-date records of all sales and purchases subject to VAT.
• Use accounting software to automatically calculate VAT due.
• Mark your VAT reporting and payment deadlines clearly on your calendar.
• File your return online in advance, if possible, to avoid last-minute issues.
• Contact a VAT specialist or accountant for help if your VAT affairs are complex.

Following these steps makes meeting deadlines much easier and less stressful.

Conclusion

In conclusion, understanding and meeting your VAT return deadline is vital for all VAT-registered businesses and individuals in the UK. Filing your VAT return on time, following the correct filing rules, and making VAT payments by the due date help you avoid penalties, interest charges, and complications with HMRC.

Keeping accurate records, using digital tools, and planning your payments can make this process straightforward. If your VAT affairs are complex, seeking professional advice can save time and prevent errors. Staying on top of VAT deadlines ensures your business runs smoothly and remains compliant with tax regulations.

We provide expert VAT return filing, payment management, and bookkeeping services to help your business stay on track. If you need support, call us at  0208 8611685 or email info@phs-uk.co.uk today.

Frequently Asked Questions