VAT return deadline (UK)

VAT-registered UK businesses on the standard accounting scheme file VAT returns quarterly. The return and the payment are due 1 month and 7 calendar days after the end of the VAT period.

What is this filing?

A VAT return summarises the VAT charged on sales (output tax) and the VAT reclaimed on purchases (input tax) over the VAT period. The difference is paid to or reclaimed from HMRC. From April 2022 all VAT returns must be filed via Making Tax Digital (MTD) compatible software.

When is it due?

Standard scheme: due 1 month and 7 days after the period end. The VAT stagger determines the period ends — stagger 1 ends Mar/Jun/Sep/Dec, stagger 2 ends Apr/Jul/Oct/Jan, stagger 3 ends May/Aug/Nov/Feb. Annual accounting scheme: 2 months after the year end. Direct Debit payers get an extra 3 days for the payment.

What's the penalty for missing it?

From January 2023 HMRC uses a points-based system: one point per late return, with a £200 fixed penalty once the threshold is reached (4 points for quarterly filers). Late-payment penalties: 2% of the tax due at 16 days late, additional 2% at 31 days, then a daily interest charge.

How PenaltyProof helps

PenaltyProof derives the next VAT deadline from the per-company `vat_stagger_group` setting (1, 2, or 3) and emails advance warnings (paid plans). Capture each client's stagger group once at /manage; the schedule updates automatically each quarter.

Frequently asked questions

How do I find a client's VAT stagger?

It's set when the client first registered for VAT and shown on their VAT registration certificate. The first VAT period dictates the stagger thereafter.

Does PenaltyProof handle the MTD ITSA quarterly updates as well?

Yes — those are a separate filing. See our MTD ITSA quarterly update page.

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