UK VAT Return Deadlines 2025-2026: Key Dates for Filing and Payment

For business owners, keeping track of VAT deadlines is essential to ensure compliance and avoid expensive penalties. With strict deadlines and ongoing Making Tax Digital (MTD) requirements coming into effect for the 2025-2026 tax year, understanding your VAT responsibilities has never been more critical.

This comprehensive guide outlines all you need to know about VAT return deadlines, including quarterly submission dates and payment obligations. Stay organised, stay compliant, and navigate the tax year with confidence.

What is a VAT Return?

A VAT return is a required report for VAT-registered businesses, submitted to HMRC to summarise the VAT collected on sales (output VAT) and the VAT paid on purchases (input VAT). This quarterly submission determines whether your business needs to pay VAT to HMRC or is eligible for a refund.

To find out more about VAT returns and their importance for your business, read our comprehensive blog: Understanding VAT.

Businesses with an annual taxable turnover exceeding £90,000 are obligated to file VAT returns electronically using Making Tax Digital (MTD) compliant software. The return provides key information, including total sales, purchases, VAT owed, and any reclaimable VAT, ensuring accurate and transparent reporting.

VAT Return Deadlines for 2025-2026

Understanding your VAT filing deadlines is crucial to avoiding penalties and staying in good standing with HMRC. VAT returns are due one calendar month and seven days after the end of each quarter, ensuring you have enough time to complete and submit your filings accurately.

Here are the key VAT return deadlines for the 2025-2026 tax year:

Remember, both your VAT return submission and payment must be completed by these deadlines to avoid penalties.

What Happens if You Miss Your VAT Deadline?

Missing VAT deadlines can have serious consequences for your business, including financial penalties and potential compliance issues.

Late Filing Penalties

HMRC enforces a points-based penalty system for late VAT returns. Every missed deadline adds penalty points to your record, and once you hit the penalty threshold—usually four points for quarterly filers—a £200 fine is issued. These points remain on your record for 24 months, emphasizing the importance of consistent and timely filing to avoid penalties.

Late Payment Penalties

Late VAT payments can result in both penalties and interest charges. A significant increase to VAT late payment penalties has been made from 1 April 2025, aimed at encouraging more timely payments.

0–15 days late → No penalty (interest still applies).

16–30 days late → First penalty = 3% of VAT outstanding at day 15.

31+ days late → First penalty increases to 6% (3% at day 15 + 3% at day 30).

Second penalty = 10% per annum from day 31 until paid.

Take a look at this to see what a late payment VAT penalty notice from HMRC looks like here.

Incorrect Return Penalties

Submitting incorrect VAT returns can lead to penalties ranging from 15% to 100% of the additional tax owed. The severity depends on whether the errors are classified as careless, deliberate, or concealed. To avoid costly mistakes, always ensure your figures are accurate before filing.

Can You Submit a VAT Return on the 7th?

You can submit your VAT return on the 7th of the deadline month, but leaving it until the last day allows no room for error. The cut-off is 11:59 PM on the 7th, so it’s wise to submit earlier in the day to avoid any risks.

Keep in mind that if the 7th falls on a weekend or bank holiday, the deadline automatically shifts to the next working day. To ensure smoother cash flow management and avoid potential last-minute technical issues, it’s best to file your return a few days ahead of the deadline.

What Are the VAT Quarters in 2025?

The standard VAT quarters for 2025 are as follows:

• Q1: 1st January – 31st March 2025
• Q2: 1st April – 30th June 2025
• Q3: 1st July – 30th September 2025
• Q4: 1st October – 31st December 2025

However, some businesses may operate on different VAT periods depending on their registration date or unique circumstances. To confirm your specific VAT periods, refer to your VAT certificate or contact HMRC for guidance.

Can You File a VAT Return Late?

Although it is possible to file a VAT return after the deadline, doing so will result in penalties and should be avoided. If you do miss a deadline, submit your return promptly to reduce any additional charges.

In cases where you have a valid reason for late filing—such as a serious illness, technical issues, or unexpected postal delays—you may be eligible to appeal the penalty. Reach out to HMRC as soon as possible to explain your situation and explore options for penalty relief.

What Is the Grace Period for HMRC VAT?

HMRC does not offer an official grace period for VAT returns, but there are instances where they demonstrate flexibility:

• Technical issues: If HMRC's systems are temporarily unavailable, deadlines may be extended.
• Bank holidays: Deadlines automatically roll over to the next working day.
• Reasonable excuses: Genuine emergencies might qualify for penalty relief.

Proactive communication is essential. If you foresee challenges in meeting a deadline, reach out to HMRC before the due date to explain your circumstances and explore possible solutions.

How Debitam Can Streamline Your VAT Compliance

Managing VAT deadlines doesn’t have to be a headache. With the right accounting software, you can stay organised, accurate, and compliant all year long.

Modern platforms simplify the process by automating VAT calculations, sending timely reminders, and enabling direct submissions to HMRC through MTD-compliant systems. This not only saves you time but also minimises errors, allowing you to focus on growing your business.

Additionally, with access to expert support, you can file VAT returns on time and receive valuable advice on tax planning.

Don’t let VAT deadlines disrupt your workflow—equip your business with the right tools to remain compliant and concentrate on what truly matters.

Let's a have a chat