VAT Return Deadlines UK: Key Dates You Can't Miss

Missed VAT deadlines are one of the most avoidable problems businesses face — and since HMRC introduced the new points-based penalty system in 2023, the consequences of repeated late filing have become more structured (and in some ways, more forgiving for one-off mistakes). Here's everything you need to know.

How VAT periods work

Most VAT-registered businesses are on quarterly VAT returns. This means you file four returns per year, each covering three months of trading activity.

The specific months your quarters cover depends on which "stagger group" HMRC assigns you to when you register. There are three stagger groups:

• Group 1: Quarter ends 31 March, 30 June, 30 September, 31 December
• Group 2: Quarter ends 30 April, 31 July, 31 October, 31 January
• Group 3: Quarter ends 31 May, 31 August, 30 November, 28/29 February

When VAT returns are due

VAT returns must be submitted one calendar month and seven days after the end of your VAT accounting period.

For the most common Group 1 stagger:

• Quarter ends 31 March → Return due 7 May
• Quarter ends 30 June → Return due 7 August
• Quarter ends 30 September → Return due 7 November
• Quarter ends 31 December → Return due 7 February

You must submit your VAT return online through Making Tax Digital-compatible software. Paper returns are no longer accepted for most businesses.

When VAT payment is due

Your VAT payment is due on the same date as your return: one month and seven days after the end of your VAT period. If you're paying by Direct Debit, HMRC automatically collects payment three working days after the filing deadline.

Important: File your return on time even if you can't pay. Filing late and paying late incurs a penalty — but filing on time and paying late only incurs interest charges (under the new system). The late payment penalties are separate and different from late filing penalties.

Stagger groups — your period end dates

You can find your VAT period end dates on your VAT certificate or in your HMRC online VAT account. If you've lost track, log into your Government Gateway account — the due dates for your next several returns will be listed there.

You can request to change your VAT stagger if the current period end dates don't suit your business (for example, if they fall at your busiest time of year). Write to HMRC explaining why you want to change — they may agree if you have a reasonable business reason.

The new points-based penalty system

From 1 January 2023, HMRC replaced the old default surcharge regime with a points-based penalty system. Here's how it works:

Late filing penalties

Each time you miss a VAT return deadline, you receive one penalty point. Points accumulate, and once you hit the threshold for your filing frequency, you receive a £200 penalty — and another £200 for every subsequent late return.

• Quarterly filers (most businesses): penalty triggers at 4 points
• Monthly filers: penalty triggers at 5 points
• Annual filers: penalty triggers at 2 points

Points expire after 24 months for quarterly filers if you have a period of compliance. To reset your points to zero, you must submit all required returns on time for a set period (12 months for quarterly filers) after incurring points.

Late payment penalties

The late payment penalty system has three tiers:

• First 15 days: No penalty if paid or a Time to Pay arrangement agreed
• Days 16–30: 2% penalty on the VAT outstanding at day 15
• Day 31 onwards: 4% per annum calculated daily on the remaining unpaid amount

Late payment interest and charges

In addition to late payment penalties, HMRC charges late payment interest on any VAT paid after the due date. The rate is the Bank of England base rate plus 2.5%. This interest accrues daily from the day after the deadline until you pay.

HMRC also pays repayment interest (at the base rate minus 1%) when they owe you a VAT refund and are slow to pay it. This changed in 2023 and provides more fairness — previously, HMRC interest rules were very one-sided.

What to do if you miss a deadline

If you've missed a deadline, act immediately:

1. File your return as soon as possible, even if you can't pay the VAT owed.
2. Pay any VAT due, or contact HMRC to arrange a Time to Pay (TTP) agreement if you can't pay in full. TTP stops further penalties accruing.
3. If you have a reasonable excuse for the late filing (illness, bereavement, software failure), you can appeal the penalty. HMRC has a process for this — but "I forgot" or "I was too busy" rarely succeed.

How to avoid late penalties

• Set up a Direct Debit — HMRC's Direct Debit service automatically collects VAT after you've filed. It eliminates the risk of forgetting to pay.
• Add deadline reminders — set calendar reminders for each return's deadline, at least two weeks before it falls due.
• Use Making Tax Digital software — most MTD-compatible software includes deadline reminders and can streamline the filing process. See our guide to Making Tax Digital for VAT.
• File early — you can submit your VAT return as soon as your accounting period ends. Don't wait until the deadline.