Answers · UK 2025/26
When are UK VAT returns due?
VAT returns and payment are due 1 month and 7 days after the end of each VAT quarter. Most businesses have quarterly returns; annual accounting scheme allows 1 return/year with on-account payments. Late filing/payment triggers a points-based penalty system since April 2023.
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UK VAT return deadlines 2025/26. Standard quarterly return: due 1 month + 7 days after the period end. So a quarter ending 31 March is due 7 May; 30 June due 7 August; 30 September due 7 November; 31 December due 7 February. Payment by direct debit happens 3 working days later than the deadline. Schemes: Annual Accounting Scheme — one return/year with 9 monthly on-account payments + balancing payment by 31 January; Cash Accounting — pay VAT only when customers pay you (under £1.35m turnover); Flat Rate Scheme — simplified rate by industry sector (under £150,000 turnover). Penalty regime from 1 January 2023: points-based — accumulate one point per late return; once you hit the points threshold (4 points for quarterly), automatic £200 penalty. Points reset after 24 months of compliance. Late payment: 2% interest after 15 days, 4% after 30 days, plus 4% from day 31 onwards. MTD VAT mandatory since April 2022 — must use compatible software and digital records.
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This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.