Importantly, the deadlines for submitting your VAT return online and paying HMRC any VAT you owe are usually the same date for monthly and quarterly returns, apart from the Annual Accounting Scheme and payments on account. If you’re not sure when your VAT return and payment deadline is, you can check that in your VAT online account.
This will tell you:
- When your VAT return is due;
- When the payment must arrive in HMRC’s account.
Monthly and Quarterly Returns
If you pay your VAT monthly or quarterly, the deadline for submitting your return online and paying any VAT you owe electronically is usually one calendar month and seven days after the end of the VAT period. For example, for the quarter ending 31 March 2026, your return must be submitted and payment cleared in HMRC’s account by 7 May 2026. Equally, for the month of December 2025, your VAT return must be submitted online and payment have cleared by 7 February 2026. If your business makes VAT payments on account, the seven-day extension does not apply to those payments, and the Annual Accounting Scheme has its own deadlines.
Annual Returns
Some companies use the VAT Annual Accounting Scheme. If you do, your deadline will be different. The Annual Accounting Scheme is not suitable for businesses that regularly reclaim VAT because you only receive one repayment a year after you have submitted your annual VAT return.
If you use the Annual Accounting Scheme, you must:
- Make advance VAT payments towards your bill based on your last return (or estimated return if you’re new to VAT);
- Submit one VAT return a year.
Once you have submitted your VAT return, you have to either:
- Make a final payment to settle any VAT you owe;
- Apply for a refund if you have overpaid on your VAT bill.
VAT Payment Methods
It’s important to understand a little about the different ways to pay your VAT bill. The deadlines for VAT payments relate to funds that have arrived in HMRC’s account, and not all payment types take the same amount of time to clear. For that reason, you may be charged interest, and possibly a late payment penalty, on a late VAT payment when you thought you had made the payment on time. You also need to take into account weekends and bank holidays when payments will not be processed.
Same or next day payments can be made by:
- Online or telephone banking (Faster Payments)
- CHAPS
The following payment types take three working days to clear:
- BACS
- Standing order (only to be used by businesses using the Annual Accounting Scheme or making payments on account)
HMRC treats a payment by debit card or corporate credit card as made on the day you make it, even at weekends and bank holidays. HMRC does not accept personal credit cards for VAT. A payment made at your bank or building society counts on the day you pay it in, Monday to Friday.
If you pay by Direct Debit, set it up at least three working days before you submit your return. HMRC then collects the payment three working days after the payment deadline on the return. If you submit the return late, HMRC takes the payment three days after you submit it.
You can also use the VAT payment deadline calculator to work out when your VAT payments need to be made.
Need Advice?
Have you made a late VAT payment and received a penalty or interest charge? Perhaps you’re unable to make a VAT payment and are not sure what to do? For confidential, no-obligation advice, please get in touch on 0208 444 3400 today.