# VAT return due date and penalty points calculator - DIY Accounting Submit

Source: https://submit.diyaccounting.co.uk/vat-return-due-date-and-penalty-points.html

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.

- [File a VAT return](https://submit.diyaccounting.co.uk/vat-return-from-a-spreadsheet.html)

## Work it out

The date is a calculation from the rule below. Your VAT online account shows the date HMRC holds for each return.

## 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.

[gov.uk/vat-returns/deadlines](https://www.gov.uk/vat-returns/deadlines) Retrieved 13 November 2026

## 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

Source: the table on [gov.uk/guidance/penalty-points-and-penalties-if-you-submit-your-vat-return-late](https://www.gov.uk/guidance/penalty-points-and-penalties-if-you-submit-your-vat-return-late) Retrieved 13 November 2026

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.

[gov.uk/guidance/penalty-points-and-penalties-if-you-submit-your-vat-return-late](https://www.gov.uk/guidance/penalty-points-and-penalties-if-you-submit-your-vat-return-late) Retrieved 13 November 2026

## 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.

Source: the table on [gov.uk/guidance/remove-penalty-points-youve-received-after-submitting-your-vat-return-late](https://www.gov.uk/guidance/remove-penalty-points-youve-received-after-submitting-your-vat-return-late) Retrieved 13 November 2026

A: complete a period of compliance, submitting all returns by the deadline. B: submit all outstanding returns for the previous 24 months.

[gov.uk/guidance/remove-penalty-points-youve-received-after-submitting-your-vat-return-late](https://www.gov.uk/guidance/remove-penalty-points-youve-received-after-submitting-your-vat-return-late) Retrieved 13 November 2026

Source: the table on [gov.uk/guidance/remove-penalty-points-youve-received-after-submitting-your-vat-return-late](https://www.gov.uk/guidance/remove-penalty-points-youve-received-after-submitting-your-vat-return-late) Retrieved 13 November 2026

## What Submit files

See [VAT return from a spreadsheet](https://submit.diyaccounting.co.uk/vat-return-from-a-spreadsheet.html).

Every date is on the [MTD calendar](https://submit.diyaccounting.co.uk/mtd-calendar.html).

Submit files VAT returns.

## Ready to file

- [File a VAT return](https://submit.diyaccounting.co.uk/vat-return-from-a-spreadsheet.html)

See every date on the [MTD calendar](https://submit.diyaccounting.co.uk/mtd-calendar.html).