Don't miss a VAT deadline. Our comprehensive guide shows you exact filing dates, quarterly periods, MTD requirements, and penalties for late submissions in 2026-27.
4
Quarterly Periods
7
Days to File
MTD
Required Software
15%
Max Penalty
Covers: 1 January – 31 March 2026
Deadline: 7 May 2026
Must file and pay VAT by this date using Making Tax Digital software.
Covers: 1 April – 30 June 2026
Deadline: 7 August 2026
Second quarterly submission. Payment must clear by deadline date.
Covers: 1 July – 30 September 2026
Deadline: 7 November 2026
Third VAT return. Allow time for processing and payment.
Covers: 1 October – 31 December 2026
Deadline: 7 February 2027
Final quarterly return. Final deadline extends into next calendar year.
Most VAT-registered businesses file quarterly returns. Four VAT periods per calendar year, each ending on the last day of months 3, 6, 9, and 12. Returns are due 7 days after the period ends.
Businesses can elect for monthly returns if they prefer more frequent filing. This may help cash flow management and reclaim input VAT faster. 12 returns per calendar year, due 7 days after each month ends.
Only available if you're not part of the Making Tax Digital scheme. One return per calendar year, due 7 days after 31 December. Limited to businesses with lower turnover or specific circumstances.
Mandatory for: VAT-registered businesses with turnover above £85,000 (from April 2024). Mandatory for all registered businesses from 1 April 2026.
HMRC uses a points-based surcharge system: Late returns accumulate penalty points. After reaching a threshold, a surcharge is applied to the VAT due. The surcharge percentage increases with repeat offences.
5% surcharge after 12 months
5% of VAT due if return is between 1-12 months late
10% surcharge after 24 months
10% of VAT due if return is between 12-24 months late
15% surcharge after 24 months
15% of VAT due if return is more than 24 months late
Set calendar reminders 2 weeks before the VAT return deadline. This gives you time to gather records and resolve any issues.
Update your MTD software weekly with invoices and receipts. Don't wait until the deadline to enter data.
Use MTD-compatible accounting software that handles calculations automatically and integrates with HMRC.
Consider using an accountant if you're unsure about VAT calculations or compliance requirements.
Before submitting, verify all figures, especially VAT-exempt sales and input VAT claims.
Arrange payment 2-3 days before the deadline to account for bank processing time.
Launch your Making Tax Digital accounting software (Xero, QuickBooks, Sage, etc.). Ensure all records are current and complete.
Choose the VAT period you're filing for (e.g., Q1 ending 31 March). The software will auto-populate the deadline date.
Review the auto-calculated VAT report, showing all boxes (1-9). Check Box 1 (output VAT) and Box 4 (input VAT reclaim).
Click "Submit to HMRC" in your MTD software. Your software will securely send the return via the HMRC API. You'll receive a confirmation reference.
Pay the VAT amount due (or claim refund if applicable) within 7 days. Arrange payment online via HMRC, bank, or BACS transfer.
Payment Methods: Online (HMRC Payments Service), Direct Debit, CHAPS transfer, BACS transfer. Allow 2-3 days for bank processing.
Yes, you can change your VAT return period. Contact HMRC or apply through your online VAT account. Changes typically take effect from the next tax period. You'll need to provide a valid business reason.
If you're owed a refund (input VAT exceeds output VAT), HMRC will typically process this within 30 days if you've submitted correctly. You can request a direct credit to your bank account or carry it forward to the next period.
Filing is submitting your return to HMRC. Paying is sending the VAT amount due. Both must be completed by the deadline. You must file before you can pay. If you file but don't pay, you'll face late payment penalties.
Yes. If you make an error within 12 months, submit an amended return. For larger corrections, you may need to contact HMRC directly. Always keep documentation of amendments in case of audit.
Yes. Keep digital copies of all supporting invoices and receipts for at least 6 years. Scan physical receipts or use OCR software. HMRC may request these during an audit to verify your VAT figures.
Use our Reverse VAT Calculator to check your VAT calculations, or browse our other tools designed for UK businesses.