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.

Get email reminders

Sign up to get a reminder when your VAT Return is due.

Log in to your online account to add your email address by following the link next to ‘VAT messages’.

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.