VAT
VAT return deadlines 2026/27: dates for every quarter
Your VAT return and payment are both due 1 calendar month and 7 days after the end of each VAT period. Find your stagger group below for the exact dates, or add VAT to your company's full deadline list alongside Corporation Tax, accounts and PAYE.
Published 16 October 2026 · Rules from GOV.UK: VAT return deadlines, paying by Direct Debit and annual accounting
Quarterly deadlines by stagger group
HMRC puts quarterly filers into one of three groups. Your VAT certificate or online account shows which. The dates below cover periods ending April 2026 to March 2027.
Stagger 1
Quarters ending March, June, September, December
| Period end | Return & pay by |
|---|---|
| 30 Jun 2026 | 7 Aug 2026 |
| 30 Sep 2026 | 7 Nov 2026 |
| 31 Dec 2026 | 7 Feb 2027 |
| 31 Mar 2027 | 7 May 2027 |
Stagger 2
Quarters ending April, July, October, January
| Period end | Return & pay by |
|---|---|
| 30 Apr 2026 | 7 Jun 2026 |
| 31 Jul 2026 | 7 Sep 2026 |
| 31 Oct 2026 | 7 Dec 2026 |
| 31 Jan 2027 | 7 Mar 2027 |
Stagger 3
Quarters ending May, August, November, February
| Period end | Return & pay by |
|---|---|
| 31 May 2026 | 7 Jul 2026 |
| 31 Aug 2026 | 7 Oct 2026 |
| 30 Nov 2026 | 7 Jan 2027 |
| 28 Feb 2027 | 7 Apr 2027 |
Monthly returns follow the same rule: a month ending 31 October 2026 is due by 7 December 2026. If a deadline falls on a weekend or bank holiday it does not move — HMRC must have the return and the cleared payment by that date.
Paying by Direct Debit
If you pay by Direct Debit, HMRC collects the amount on your return 3 working days after the payment deadline, which gives a little breathing space. Set it up at least 3 working days before you submit the return, otherwise it will not be taken for that period and you must pay another way to stay on time.
Annual Accounting Scheme
Businesses with estimated VAT taxable turnover of £1.35 million or less can join the Annual Accounting Scheme. You then file one return a year, due 2 months after your accounting period ends, with the balancing payment by the same date. During the year you make advance payments: 9 monthly payments of 10% of the estimated bill (months 4 to 12), or 3 quarterly payments of 25% (months 4, 7 and 10).
What a late return or payment costs
| What happened | Consequence |
|---|---|
| Return late | 1 penalty point per late return. At 4 points (quarterly), 5 (monthly) or 2 (annual): £200, then £200 for each further late return. Points expire after 24 months; at the threshold, quarterly filers reset after 12 months of on-time returns. GOV.UK |
| Paid up to 15 days late | No penalty; interest only (base rate + 4%). |
| Paid 16–30 days late | 3% of the amount still unpaid at day 15, plus interest. |
| Paid 31+ days late | A further 3% of what was unpaid at day 30, then 10% a year charged daily from day 31 until paid, plus interest. Periods starting on or after 1 April 2025. GOV.UK |
Put your own dates and amounts into the penalty estimator, which covers VAT returns and payments as well as Companies House and Corporation Tax.
Frequently asked questions
When is my VAT return due?
One calendar month and 7 days after the end of your VAT accounting period, for both the return and the payment. A quarter ending 31 March is due by 7 May; a quarter ending 30 June is due by 7 August. The money must have reached HMRC by that date, even if it falls on a weekend or bank holiday.
How do I know which VAT quarter I am on?
Your VAT registration certificate and your HMRC online account show your period end dates. Businesses fall into one of three "stagger" groups: quarters ending March/June/September/December, April/July/October/January, or May/August/November/February. You can ask HMRC to change your stagger, for example to line it up with your year end.
When is the payment taken if I pay by Direct Debit?
HMRC collects a VAT Direct Debit 3 working days after the payment deadline shown on your return, so you effectively get a few extra days. The Direct Debit must be set up at least 3 working days before you submit the return, or it will not be collected for that period.
What is the deadline under the Annual Accounting Scheme?
You submit one return a year, due 2 months after the end of your accounting period, with any balancing payment by the same date. During the year you make advance payments: either 9 monthly payments of 10% of your estimated bill (months 4 to 12) or 3 quarterly payments of 25% (months 4, 7 and 10). The scheme is open to businesses with estimated VAT taxable turnover of £1.35 million or less.
What happens if I submit a VAT return late?
Each late return earns a penalty point. When you reach the threshold — 4 points for quarterly returns, 5 for monthly, 2 for annual — you pay a £200 penalty, and another £200 for every further late return while you stay at the threshold. A point normally expires after 24 months; once at the threshold, quarterly filers reset to zero after 12 months of on-time returns.
What happens if I pay VAT late?
For VAT periods starting on or after 1 April 2025: nothing if you pay within 15 days of the deadline; 3% of what is still unpaid at day 15, plus a further 3% of what is still unpaid at day 30; then a second penalty at 10% a year, charged daily from day 31 until you pay. Late payment interest is charged on top from the due date at the Bank of England base rate plus 4%. Agreeing a Time to Pay arrangement with HMRC stops the penalties growing from the day you agree it.
Do I have to file VAT returns through Making Tax Digital software?
Yes. All VAT-registered businesses must keep digital records and submit returns through MTD-compatible software. The deadlines are the same; only the method of filing changed.
Related
- VAT registration guide
- Corporation Tax deadline
- UK tax deadlines 2026/27
- MTD for Income Tax guide
- Deadline generator
General information, not advice. TaxOnTime is not affiliated with HMRC.