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VAT Return Deadlines in the UK: When to File and Pay, and What Happens If You're Late

By VAT Calculatorz · Last updated 7 October 2026

Definition: A VAT return deadline is the last date by which a VAT-registered business must submit its VAT return to HMRC and pay any VAT it owes for an accounting period.

The Deadline Rule, Step by Step

1. Find the end date of your VAT accounting period (shown in your VAT online account / MTD software).
2. Add 1 calendar month.
3. Add 7 days. That is your deadline for both submitting the return and paying HMRC.
4. Pay early enough for the money to reach HMRC — the deadline is about receipt, not just sending.

Common quarterly deadlines

Your own stagger may differ — the rule (period end + 1 month + 7 days) is what matters. Businesses on the Annual Accounting Scheme and monthly filers have different patterns set by HMRC; check your VAT online account for your exact dates.

Due 7 October 2026: Periods Ending 31 August 2026

If your accounting period ended on 31 August 2026, your return and payment are due on Wednesday 7 October 2026.

• The deadline covers both jobs. A return filed on time with the payment arriving late can still trigger late payment penalties and interest.
• Leave time for the payment to reach HMRC. Faster Payments and card payments are usually same-day or next-day; Bacs and Direct Debit take longer. If you pay by Direct Debit, HMRC collects after you file — the Direct Debit must already be set up.
• File even if you cannot pay in full. Filing on time avoids a late submission point. For the payment, contacting HMRC early about a Time to Pay arrangement can stop late payment penalties building up.
• A nil or repayment return still counts. The deadline applies even when no VAT is due or HMRC owes you money.

If You File Late: Penalty Points

Late submission is handled with a points system (for VAT periods starting on or after 1 January 2023):

• Each late return earns 1 penalty point — including nil and repayment returns.
• At your threshold, HMRC charges a £200 penalty, and £200 for each further late return while you stay at the threshold.

Points can be removed by submitting all outstanding returns and then filing on time for a period of compliance (12 months for quarterly filers). Points do not apply to a business's first return after registering, its final return after cancelling registration, or one-off returns for unusual periods.

If You Pay Late: Penalties and Interest

Late payment penalties are separate from filing points, and they increased on 1 April 2025:

• Up to 15 days late: no late payment penalty (but interest still runs — see below).
• 16–30 days late: a first penalty of 3% of the VAT still owed at day 15.
• 31+ days late: the first penalty becomes 3% of what was owed at day 15 plus 3% of what is still owed at day 30; and a second penalty accrues daily at 10% per year on the outstanding balance from day 31 until it is paid.

On top of penalties, HMRC charges late payment interest from the day after the due date until the VAT is paid in full, at Bank of England base rate + 4% — check the current rate on GOV.UK.

Worked example

You owe £10,000 for a period ending 31 August 2026 (due 7 October 2026) and pay nothing for 30 days:

• First penalty (day 15 element): 3% × £10,000 = £300
• First penalty (day 30 element): 3% × £10,000 = £300
• Total after 30 days: £600, before interest — and from day 31 the daily 10%-per-year second penalty starts adding up too.

Paying, or agreeing a Time to Pay arrangement, before day 16 avoids the first penalty altogether; proposing one by day 30 caps it at the day-15 element. Interest keeps running either way.

Before You Submit: A 2-Minute Check

• Period end date is correct and matches your VAT account
• Sales and purchase totals cover the whole period, with no duplicates
• Any adjustments are documented, not just typed in
• The return boxes add up (output VAT minus input VAT = amount due)
• Payment method will actually clear by the deadline, not just be sent by it
• Submission receipt and payment confirmation saved

Sources and references

• GOV.UK — Send a VAT Return (deadlines: 1 calendar month and 7 days after the period ends)
• HMRC — Penalty points and penalties if you submit your VAT Return late
• HMRC — How late payment penalties work if you pay VAT late
• GOV.UK policy paper — late payment penalty rates increased from 1 April 2025 (3% / 3% / 10% per year)

FAQs

Is the VAT return deadline the same as the payment deadline?

Yes, normally. Both the return and any payment are due 1 calendar month and 7 days after the accounting period ends. Different rules can apply on the Annual Accounting Scheme.

What if the deadline falls on a weekend or bank holiday?

The deadline does not move. File and pay early enough that the payment still reaches HMRC by the due date.

Do I get a penalty point for a nil return filed late?

Yes. Late submission points apply to nil and repayment returns too, not only returns with VAT to pay.

I filed on time but paid late — am I penalised?

You avoid a submission point, but late payment penalties (3% stages, then a daily penalty from day 31) and late payment interest can still apply to the amount paid late.

What should I do if I know I cannot pay on time?

File the return on time anyway, then contact HMRC as early as possible about a Time to Pay arrangement. Agreeing one in the first 15 days can prevent late payment penalties; interest still applies.

Work out the VAT on any amount in seconds with our free UK VAT calculator before you file.

Related guides: How to Remove VAT from a Price · How to Calculate VAT at 5% (Reduced Rate) · VAT on Domestic Electricity Bills: 0% in Great Britain