01
Usually one calendar month and 7 days
The online VAT return and payment deadline is usually one calendar month and seven days after the accounting period ends. The return must be submitted and cleared funds must reach HMRC by the due date, including where it falls on a weekend or bank holiday.
- Return submission
- Payment receipt
- Weekend and bank-holiday dates
- Exact online-account deadline
02
Build an internal timetable
The statutory deadline should not be the date the VAT work begins. Data close, reconciliation, issue resolution, reviewer sign-off and payment approval each need an earlier control point.
- Data cut-off
- Account reconciliation
- Technical review
- Payment release
03
Late returns create points
The late-submission regime generally adds a point for each late return until the relevant threshold is reached. Financial penalties can then apply, while late payment has its own penalty and interest consequences.
- Nil returns included
- Frequency-based point thresholds
- Appeal route
- Late-payment interest
Primary sources
Tax guidance changes. These official sources were checked on 31 August 2026.
GOV.UK VAT return deadlinesVAT late-submission penalties