VAT Return Deadlines, Submission and Payment Explained

What are the UK’s VAT periods, submission and payment deadlines for LLPs and LTDs?

In the UK, eligible small businesses must file VAT returns four times annually. These due dates are regulated by the Making Tax Digital (MTD) for VAT initiative, which mandates using MTD-compliant software for all VAT-registered businesses. The standard quarterly VAT return periods and deadlines are as follows:

• Q1: January 1 – March 31: VAT return due by May 7
• Q2: April 1 – June 30: VAT return due by August 7
• Q3: July 1 – September 30: VAT return due by November 7
• Q4: October 1 – December 31: VAT return due by February 7 (the following year)

Each VAT return must be submitted usually one calendar month and seven days after the end of the relevant quarter. For example, the VAT return from 1 January to 31 March 2025 must be filed with HMRC by 7 May 2025.

Overview of VAT Due Dates

How do I submit a VAT return?

VAT-registered businesses must submit their VAT returns electronically using Making Tax Digital (MTD)-compatible software like Xero.

If you are VAT-registered, you are automatically enrolled in MTD. You must keep digital records and file returns through approved software. To avoid penalties, submit early if a UK bank holiday falls within a few days of your VAT due date.

How do I make a VAT payment?

You can pay VAT online using your government gateway user ID and password. Payments must be made electronically via online banking, CHAPS, or BACS. To avoid penalties, ensure that the funds clear from your account before the payment deadline.