1. Overview

You usually submit a VAT Return to HM Revenue and Customs (HMRC) every 3 months. This period of time is known as your ‘accounting period.’

The VAT Return records things for the accounting period like:

  • your total sales and purchases
  • the amount of VAT you owe
  • the amount of VAT you can reclaim
  • what your VAT refund from HMRC is

You must submit a VAT Return even if you have no VAT to pay or reclaim.

Final VAT Returns

You have to submit a final VAT Return when you cancel your VAT registration. You can usually do this online using your VAT online account.

HMRC will send you a paper version to complete if your registration is cancelled because you’re insolvent.

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