A VAT return is due one calendar month and 7 days after the end of the accounting period. Each late return adds a penalty point until you reach the threshold, then a £200 penalty. Pick your period end and how often you file, and tick the late returns.
Work it out
The date is a calculation from the rule below. Your VAT online account shows the date HMRC holds for each return.
Due date:
Penalty points:
Threshold:
When a VAT return is due
A period that ends on the last day of a month is due on the 7th of the month after next. A quarter that ends on 31 March is due on 7 May.
The deadline for submitting your return online is usually one calendar month and 7 days after the end of an accounting period.
Penalty points and the threshold
Each late return adds one point until you reach the threshold of your accounting period.
| Return | Points threshold | Compliance period | Returns |
|---|---|---|---|
| Annually | 2 | 24 months | 2 |
| Quarterly | 4 | 12 months | 4 |
| Monthly | 5 | 6 months | 6 |
When you reach the threshold, you’ll receive a £200 penalty. You’ll also receive a further £200 penalty for each subsequent late submission while you’re at the threshold.
What removes points
Below the threshold, points expire on their own.
At the threshold, you remove the points when you meet both conditions: a period of compliance, and every outstanding return of the previous 24 months.
A: complete a period of compliance, submitting all returns by the deadline. B: submit all outstanding returns for the previous 24 months.
What Submit files
See VAT return from a spreadsheet.
Every date is on the MTD calendar.
Submit files VAT returns.