Form detail
HMRC Form VAT Return
VAT Return
Country
United Kingdom
Revision year
2024
Methods
efile
Updated
2026-05-20
VAT Return
Periodic VAT return filed via Making Tax Digital for VAT-registered UK businesses.
Who must file: VAT-registered businesses with UK taxable turnover above the registration threshold or who have voluntarily registered.
Practical overview
UK VAT returns are filed through Making Tax Digital (MTD) compatible software for all VAT-registered businesses. Returns are typically quarterly but can be monthly or annual. The deadline is one calendar month and seven days after the end of the accounting period, with payment due the same day. The current registration threshold is 90,000 GBP (effective 1 April 2024).
Practical steps
- Register for VAT if taxable turnover exceeds the threshold.
- Use MTD-compatible software to keep digital records.
- File the VAT return one month and seven days after period end.
- Pay any VAT due by the same deadline.
Due-date notes
One calendar month and seven days after the end of the VAT accounting period.
Timing: 1 month + 7 days after period end
Penalty snapshot
Late-submission points system with penalties at threshold; late-payment penalties accrue from day 16 onwards.
Primary sources
- HMRC: VAT returnsVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.