Key facts
- Most businesses file quarterly — the deadline is 1 month and 7 days after the period end.
- Payment must reach HMRC by the same deadline (or earlier for some methods).
- Late filing earns a penalty point; accumulate enough and you get a £200 fine.
- Direct Debit gives you an extra 3 working days for payment.
Quarterly VAT Returns
Most VAT-registered businesses file quarterly. Your deadline is 1 calendar month and 7 days after the end of the VAT period.[1]
| Quarter Ends | Filing & Payment Deadline |
|---|---|
| 31 March | 7 May |
| 30 June | 7 August |
| 30 September | 7 November |
| 31 December | 7 February |
Your actual quarter dates depend on your stagger group (assigned by HMRC at registration). Not all businesses use the quarters above.
VAT Stagger Groups
HMRC assigns businesses to one of three stagger groups to spread their workload:[2]
| Group | Quarter End Months |
|---|---|
| Group 1 | March, June, September, December |
| Group 2 | April, July, October, January |
| Group 3 | May, August, November, February |
Monthly VAT Returns
Some businesses file monthly — either by choice or because HMRC requires it (e.g. if you regularly reclaim VAT). The deadline is the same: 1 month and 7 days after the period end.
Annual Accounting Scheme
Under the Annual Accounting Scheme, you file one return a year. The deadline is 2 months after the end of your annual period.
Payment Deadlines by Method
| Method | When Payment Must Clear |
|---|---|
| Direct Debit | Collected automatically ~3 working days after deadline |
| Online/telephone banking (Faster Payments) | By the deadline (same day) |
| CHAPS | By the deadline (same day) |
| Bacs | Allow 3 working days before the deadline |
Tip: Setting up a Direct Debit is the safest way to avoid late payment — it’s collected automatically and you get 3 extra working days.
What Happens If You’re Late?
Late filing earns a penalty point. Once you reach the threshold for your filing frequency, you get a £200 penalty for each subsequent late return:[3]
| Filing Frequency | Points Threshold |
|---|---|
| Annual | 2 points |
| Quarterly | 4 points |
| Monthly | 5 points |
Frequently Asked Questions
When is my VAT Return due?
For quarterly filers, the VAT Return and payment are due 1 calendar month and 7 days after the end of the VAT period. For example, a quarter ending 31 March has a deadline of 7 May.
What are VAT stagger groups?
HMRC assigns businesses to one of three stagger groups to spread workload. Group 1 ends in March, June, September, December; Group 2 in April, July, October, January; Group 3 in May, August, November, February.
What happens if I file my VAT Return late?
Each late VAT Return earns a penalty point. Quarterly filers receive a £200 penalty when they reach 4 points, and every subsequent late return triggers another £200 penalty.
Does Direct Debit give me extra time to pay VAT?
Yes. If you pay by Direct Debit, HMRC collects the payment approximately 3 working days after the normal deadline, giving you extra time compared to other payment methods.
Further Reading
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Sources
- VAT Returns — GOV.UK
- VAT Return deadlines — GOV.UK
- Penalties for late VAT Returns — GOV.UK