VAT return and payment
[CONTENT REVIEW] A VAT return reports the VAT charged and paid for a VAT period, including any amount to pay or reclaim.
Last checked:
This is the date the official sources were checked, not an approval date.
Who needs to do this, and who is responsible?
[CONTENT REVIEW] VAT-registered businesses must submit returns, including nil returns. Agree who prepares the records, submits the return and arranges payment.
When is it due?
[CONTENT REVIEW] Returns and payments are usually due one calendar month and seven days after the period ends. Check the HMRC account for the exact deadline; annual accounting has different arrangements.
What does it cost?
[CONTENT REVIEW] Pay any VAT balance due on the return. Allow separately for any software or accountant charges.
What you need
- [CONTENT REVIEW] VAT records for the period, including sales and purchases.
- [CONTENT REVIEW] Making Tax Digital compatible software unless an exemption or special filing route applies.
How to do it
- [CONTENT REVIEW] Reconcile the period's records and check the figures.
- [CONTENT REVIEW] Submit through the correct software or approved alternative route and check receipt.
- [CONTENT REVIEW] Arrange payment so it clears by the deadline, including when that date falls on a weekend or bank holiday.
What happens if it is late?
[CONTENT REVIEW] Late submissions can attract penalty points, including nil returns. Late payment can attract separate penalties and interest.
Official guidance
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https://complyclock.uk/guides/vat-return