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HMRC internal manual

VAT Annual Accounting Scheme

Structure of the annual accounting year: Due dates for annual accounting returns

The annual VAT return is issued at the end of the business’s annual accounting year and will become due two months after the end of the annual accounting period. This is reduced to one month if the joining period is less than four months. If the business leaves the scheme after the joining period and the leaving period is less than four months, the business is still entitled to two months to submit its return. The VAT return must be completed as usual showing the period’s complete figures; no account should be taken of interim payments already made.