Journey

VAT return deadline checklist

Pre-deadline checklist before your VAT return is due. Quick reference for experienced users to ensure nothing is missed before submission.

Running a Business Updated 15 September 2026

5 milestones references 2 guides

VAT return pre-submission checklist

Use this quick checklist before each VAT deadline to ensure your return is complete and accurate.

Records complete?
- All sales invoices for the period entered
- All purchase invoices with VAT recorded
- Bank statements reconciled
- No missing invoices awaiting entry
Check for common errors

Quick error check

Review these frequent mistakes before submitting:

Including VAT in boxes 6-9

Error: Including VAT-inclusive figures. Correct: All values must exclude VAT

Claiming blocked input tax

Error: Reclaiming VAT on business entertainment or private use. Correct: Exclude blocked items from box 4

Missing invoices

Error: Claiming input tax without valid VAT invoice. Correct: Only reclaim with proper documentation

Wrong tax point

Error: Including sales in wrong period. Correct: Use invoice date or delivery date as appropriate

Omitting zero-rated sales

Error: Not including exports in box 6. Correct: Include all sales regardless of VAT rate

Double-counting EU boxes

Error: Forgetting to include box 8/9 figures in boxes 6/7. Correct: EU figures appear in both

Reverse charge errors

Error: Not accounting for reverse charge on overseas services. Correct: Include in both box 1 and box 4

Cash accounting mismatch

Error: Mixing cash and invoice accounting. Correct: Use one method consistently

Correcting errors
Errors up to £10,000 (or 1% of turnover if greater, up to £50,000) can be corrected on your next VAT return. Larger errors must be disclosed to HMRC separately using form VAT652.
Deliberate errors or repeated mistakes may result in penalties.

How to fill in and submit your VAT Return (VAT Notice 700/12) (opens in a new tab)
Final review
- Box 5 figure matches expectations (similar to previous periods?)
- Boxes 6-9 exclude VAT (net values only)
- No blocked input tax claimed (entertainment, private use)
- Reverse charge correctly handled (both box 1 and box 4)
Your deadline

Standard deadline: 1 month and 7 days after period end.

Standard quarterly deadline

1 calendar month and 7 days after the end of the VAT accounting period

Electronic payment deadline

Same as return deadline (1 month and 7 days) if paying electronically

Non-electronic payment deadline

1 calendar month after the end of the VAT accounting period (7 days earlier than electronic)

Monthly returns deadline

1 calendar month and 7 days after the end of each monthly period

First return after registration

Covers period from effective date of registration to end of first VAT quarter; deadline is 1 month and 7 days after that quarter ends

Making Tax Digital
Since April 2022, all VAT-registered businesses must keep digital records and submit returns using MTD-compatible software. Paper returns are no longer accepted except in specific exemption cases.

Annual Accounting Scheme - interim payments

9 monthly or 3 quarterly interim payments based on previous year's VAT liability

Annual Accounting Scheme - return deadline

2 months after the end of the annual accounting period

Annual Accounting Scheme - balancing payment

Due with the annual return, 2 months after period end

Annual Accounting Scheme - eligibility

Estimated VAT-taxable turnover of £1.35 million or less in the next 12 months

Non-standard VAT periods
HMRC may assign different accounting periods (monthly or non-standard quarters) based on business circumstances. Monthly returns are typically required for businesses regularly claiming VAT refunds or those HMRC wishes to monitor more closely.
Businesses can request monthly returns if they regularly reclaim more VAT than they pay (e.g., exporters).

Late submission penalty (first offence)

Warning letter (no financial penalty for first late return in 12 months)

Late submission penalty (repeated)

Points-based system - financial penalty when threshold reached

Late payment interest

Interest charged from day after payment due date at Bank of England base rate plus 4% (from 6 April 2025)

Record keeping

VAT records must be kept for 6 years

Submit your VAT Return (opens in a new tab)
Submit and pay
- Submit via MTD software before deadline
- Save confirmation/receipt
- If VAT to pay: arrange payment (allow clearing time)
Complete your VAT return

Full guide to completing each box if you need detailed instructions
Discovered an error?
If you find a mistake on a previous return while preparing this one:
- Under £10,000: Adjust on this return
- Over £10,000: Disclose separately to HMRC
Correct VAT return errors

Error correction thresholds and how to fix mistakes

Penalty reminder

Late submission adds a penalty point. At 4 points (quarterly filers): £200 per late return.

gov.uk
Submit your VAT Return (opens in a new tab)

Official HMRC submission portal

gov.uk
VAT late submission penalty points (opens in a new tab)

HMRC guidance setting the 4-point threshold for quarterly filers and the £200 penalty on reaching it.

VAT return deadline checklist

VAT return pre-submission checklist

Records complete?

Check for common errors

Final review

Submit and pay

Complete your VAT return

Discovered an error?

Correct VAT return errors

Penalty reminder

Submit your VAT Return (opens in a new tab)

VAT late submission penalty points (opens in a new tab)

Related journeys

Fix VAT problems

Understanding VAT from scratch

VAT compliance for retailers

VAT compliance checklist