- There is no fee simply to submit a VAT return; the charges people worry about are penalties for filing or paying late.
- Quarterly VAT returns are due one month and seven days after the end of each VAT period, and missed filings build points that hit a £200 penalty at four.
- Late payment is penalised separately, starting at 3% of the VAT owed at day 15, with a second 3% at day 30 and a daily charge after that.
There are no VAT quarterly submission charges for simply filing your return. The charges people fear are penalties for being late, and they split into two separate systems: points for late returns (a £200 fine once you hit four points) and percentage penalties for late payment (3% of the VAT owed at day 15, rising from there).
Most VAT-registered businesses file quarterly, one month and seven days after each VAT period ends. Miss that date and the costs build quietly, especially now penalties run on points. If staying on top of every quarter feels like a job in itself, Sleek’s VAT returns service takes the deadline off your plate.
This guide sets out the exact deadlines, both penalty systems, and your options if you have already slipped.
When are quarterly VAT returns due?
Quarterly VAT returns are due one calendar month and seven days after the end of your VAT accounting period. The same date applies to both the submission and the payment reaching HMRC.
Your VAT periods depend on the “stagger” group HMRC assigns when you register. Most businesses fall into one of three quarterly cycles, and you can check yours in your VAT online account.
VAT period ends | Return and payment due |
31 March | 7 May |
30 June | 7 August |
30 September | 7 November |
31 December | 7 February |
The table above shows one common stagger. If your quarters end in January, April, July and October, simply add one month and seven days to each.
A few practical points worth knowing:
- The deadline is 11:59pm on the due date, but leaving it that late leaves no room for error.
- Payment must clear HMRC’s account by the deadline, so allow time for bank transfers.
- A nil return still has to be filed on time, even if you owe nothing.
These deadlines tie into the wider VAT system, including the point at which you have to register in the first place. Our VAT threshold guide covers the £90,000 registration limit if you are not yet certain you need to file.
Is there a charge to submit a VAT return?
There is no charge from HMRC to submit a VAT return, and there is no per-quarter submission fee. Filing your return is free, whether you do it yourself through compatible software or through an accountant.
The “charges” people search for are penalties, and they only apply when you are late. Since January 2023, late submissions have worked on a points system rather than a single fine.
Here is how the points build for quarterly filers:
- Each VAT return you file late earns one penalty point.
- You reach the penalty threshold at four points.
- At four points, HMRC issues a £200 penalty.
- After that, every further late return triggers another £200, until you reset your record.
The penalty is a flat £200 regardless of how much VAT you owe, so it applies even to nil returns and repayment returns. Points below the threshold expire after 24 months of compliance. Once you have hit four points, though, they stay until you complete a reset.
To reset a quarterly record to zero, you must file every return on time for 12 months and submit any outstanding returns from the previous 24 months.
Late-payment penalties and interest
Late payment is penalised separately from late filing, and the two never combine into one charge. You can file on time but pay late, or the other way round, and only the relevant penalty applies.
The late-payment rules became stricter from April 2025, and the charges escalate the longer the VAT stays unpaid.
Days late | Penalty |
0 to 15 days | No penalty (interest still applies) |
16 to 30 days | 3% of the VAT outstanding at day 15 |
31 days or more | A further 3% of the VAT outstanding at day 30, plus a daily penalty at 10% per year |
On top of any penalty, HMRC charges late-payment interest from the day after the deadline until you pay. This runs at the Bank of England base rate plus 4%, which is 7.75% as of early 2026.
A quick worked example shows how it adds up. On £10,000 of VAT paid 40 days late, you would face roughly £300 at day 15 (3%), another £300 at day 30 (3%), plus daily penalties and interest accruing across the period. The detail on how each percentage is calculated, and how to appeal, sits in our full guide to VAT late-payment penalties.
If you cannot pay in full, apply for a Time to Pay arrangement before day 15. Agreed in time, it usually stops further late-payment penalties, though interest still accrues.
Filing quarterly VAT under Making Tax Digital
All VAT-registered businesses must now file under Making Tax Digital for VAT. You cannot type figures straight into the HMRC website; you must keep digital records and submit through compatible software.
In practice this changes how you hit each deadline:
- Keep digital VAT records throughout the quarter, not just at the end.
- Use MTD-compatible software, or bridging software linked to a spreadsheet.
- Check the figures before the one-month-and-seven-day deadline.
- Submit directly to HMRC through the software.
If your current setup is a spreadsheet plus manual entry, that is no longer compliant on its own. Our MTD for VAT guide explains the software requirements in full, and the VAT filing guide walks through the submission itself.
What to do if you have missed a deadline
File the outstanding return immediately, then deal with any payment, because the longer both sit, the more they cost. Acting fast limits the damage under both penalty systems.
Work through these steps in order:
- Submit the late return now, even if you cannot pay the VAT yet. Filing as soon as possible is what controls your points.
- Pay what you can straight away to slow the late-payment penalties and interest.
- If you cannot pay in full, contact HMRC about a Time to Pay arrangement before day 15 where possible.
- Check your VAT online account to see your current points and any penalties.
- If you have a reasonable excuse, such as serious illness or a major system failure, you can appeal a point or penalty within 30 days.
How Sleek helps with quarterly VAT
Quarterly VAT is a recurring deadline that punishes a single slip, and the points system means today’s missed return raises the cost of the next one. The simplest fix is to take the deadline off your plate entirely.
Sleek prepares and files your quarterly VAT returns through MTD-compatible software, flags what you owe ahead of time, and keeps your filing record clean. Our accounting services connect your bookkeeping and VAT so the figures are always ready before each deadline.
Disclaimer: The preceding information is not legal advice. This content is aimed to provide general guidance. For more formal or legal advice, contact Sleek directly.
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FAQs on quarterly VAT submissions
Can I change my VAT quarters to suit my cash flow?
Yes. You can apply to move to a different quarterly stagger group so your VAT periods line up better with your billing or seasonal income. You request this through your VAT online account or form VAT484. HMRC usually confirms the change for the next full period, not the one you are currently in.
Can I file VAT monthly or annually instead of quarterly?
Yes. Monthly filing suits businesses that regularly reclaim VAT and want faster repayments. The Annual Accounting Scheme lets eligible businesses file once a year with instalments in between. Both change your deadlines and your penalty thresholds, so the quarterly points rules would no longer apply to you.
Does an accountant filing on my behalf change the deadline?
No. The one-month-and-seven-day deadline stays the same whoever submits the return. The legal responsibility also remains with you, the business owner, not the agent. A good accountant builds in time before the HMRC date, so your figures are ready and checked well ahead.
What happens to my VAT quarters if I deregister mid-period?
You file one final VAT return covering the period up to your deregistration date. This is a one-off return rather than a standard quarter, so it will not follow your usual stagger dates. It does not attract a late-submission point if it is late, though the payment rules still apply.
Do I still file a return for a quarter where I had no sales?
Yes. A nil return is still due on the normal deadline, even with no VAT to declare or pay. Skipping it earns a late-submission point exactly as a missed trading return would. Filing it on time keeps your points record clean and avoids an avoidable step toward the £200 penalty.
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Can I pay my VAT in instalments across the quarter?
Not on the standard scheme, where the full amount is due by the deadline. The Annual Accounting Scheme is the route for spreading payments, through monthly or quarterly instalments toward an estimated bill. Outside that scheme, a Time to Pay arrangement with HMRC is the only way to split a payment you cannot make in full.
How long should I keep my quarterly VAT records?
You must keep VAT records for at least six years, whether they are digital files or supporting paperwork. Under Making Tax Digital, these records have to be kept digitally and be able to link through to each submitted return. HMRC can ask to see them during a compliance check, so storing them in order saves time later.
