01
The usual deadline is not a planning date
VAT returns and payments are usually due one calendar month and seven days after the accounting period ends. The exact deadline should be confirmed in the VAT online account, with enough time for internal review and payment clearance.
- Quarterly, monthly or annual periods
- Nil and repayment returns
- Payment-clearing time
- Non-standard periods
02
Late submission uses a points system
For affected periods, a late return normally creates a penalty point. Reaching the relevant threshold can result in a £200 penalty and further £200 penalties for later missed submissions while at the threshold.
- Annual threshold of two points
- Quarterly threshold of four points
- Monthly threshold of five points
- Appeals and points removal
Primary sources
Tax guidance changes. These official sources were checked on 31 August 2026.
Sending a VAT ReturnVAT late-submission penalties