The rule
The deadline for submitting the return and for the money to reach HMRC is the same: 1 calendar month and 7 days after the last day of the VAT period.
| Period ends | Return and payment due |
|---|---|
| 31 March | 7 May |
| 30 April | 7 June |
| 31 May | 7 July |
| 30 June | 7 August |
| 31 July | 7 September |
| 31 August | 7 October |
| 30 September | 7 November |
| 31 October | 7 December |
| 30 November | 7 January |
| 31 December | 7 February |
| 31 January | 7 March |
| 28 or 29 February | 7 April |
If you pay by Direct Debit, HMRC collects 3 working days after the deadline. Set the Direct Debit up at least 3 working days before you submit the return.
Weekends and bank holidays
The deadline does not move. If it falls on a weekend or bank holiday, the money must reach HMRC by the last working day before it, unless you pay by Faster Payments, which go through at weekends. BACS and CHAPS take longer. The calculator flags a weekend deadline. It does not know about bank holidays.
Stagger groups
Quarterly filers are put in one of three stagger groups, which decide when their quarters end.
| Stagger | Quarters end |
|---|---|
| Stagger 1 | March, June, September, December |
| Stagger 2 | April, July, October, January |
| Stagger 3 | May, August, November, February |
Your stagger is on your VAT registration certificate and in your HMRC online account. You can ask HMRC to change it, for example to line up with your financial year.
Other schemes
- Annual Accounting Scheme: one return a year, due 2 months after the end of your accounting period, with advance payments during the year.
- Payments on account: if your VAT bill is over £2,300,000 a year, you make interim payments at the end of months 2 and 3 of each quarter. The extra 7 days do not apply to those.
- Monthly returns: usually only for businesses that get regular repayments. The deadline rule is the same.
Questions
What happens if I miss the deadline by a day?
A late return gets a penalty point, and late VAT starts building interest from the next day. A late payment penalty only starts if VAT is still unpaid after day 15. The penalty calculator works out both.
Is the deadline different under Making Tax Digital?
No. MTD changed how you submit (through compatible software), not when.