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HMRC internal manual

VAT Annual Accounting Scheme

Payments: Due dates for payments

(a) Monthly interim payment due dates

If the business is on monthly interim payments then the first payment will be due at the end of the fourth month of the annual accounting period, then each following month including month 12, with a final balancing payment being due with the VAT return.

(b) Quarterly interim payment due dates

If the business is on quarterly interim payments, the first payment will become due at the end of the fourth month of the annual accounting period. The next payments will be due at the end of months seven and ten, with a final balancing payment being due with the VAT return.