01
A return is the end of a process
The nine-box return is only the final output. Sales, purchases, imports, reverse charges, adjustments, bad debts and prior-period corrections must reach it through controlled records and clear ownership.
- Return preparation and review
- VAT account reconciliations
- Import and reverse-charge controls
- Adjustments and prior-period items
02
Digital records must stay connected
Making Tax Digital applies to VAT-registered businesses unless an exemption applies. Where more than one software product is used, the required data needs to move through digital links rather than manual re-keying or copy and paste.
- Digital record mapping
- Spreadsheet and system links
- Tax-code governance
- Evidence retention
03
Deadlines need a live control
VAT returns and payments are usually due one calendar month and seven days after the accounting period ends, but businesses should confirm the exact date in their VAT online account and allow time for payment to clear.
- Return calendar and ownership
- Nil and repayment returns
- Late-submission points
- Payment and cash-flow planning
Primary sources
Tax guidance changes. These official sources were checked on 31 August 2026.
Sending a VAT ReturnKeeping VAT recordsVAT Notice 700/22: Making Tax DigitalVAT late-submission penalties