If you're registered for UK VAT, you must file returns and pay any tax due every quarter. This guide covers the filing and payment process, including HMRC's Making Tax Digital (MTD) requirements.
For information about UK VAT rates, B2B vs B2C rules, and invoicing requirements, see the UK VAT Guide. For how to register for UK VAT, see the UK VAT Registration Guide.
How to file VAT returns in the UK
All VAT returns must be filed and paid in Great British Pounds (GBP). If you charge customers in another currency, convert all amounts to GBP before filing. HMRC offers guidance on currency conversions for tax purposes.
When to file and pay
You file a VAT return every quarter. Your Government Gateway account will show when each return is due. The deadline is 1 calendar month and 7 days after the end of the accounting period.
Not every business uses calendar quarters (January–March, April–June, and so on). To spread its workload through the year, HMRC places each business on one of three staggers, which set the months your quarters end:
- Stagger 1: quarters end in March, June, September and December
- Stagger 2: quarters end in January, April, July and October
- Stagger 3: quarters end in February, May, August and November
HMRC assigns your stagger when you register and confirms your return periods on your VAT registration certificate (VAT4). If you prefer a different one, you can ask HMRC to change it, and a short transitional period may apply. Check your own periods before relying on the table below:
| Stagger | Period | Deadline |
|---|---|---|
| Stagger 1 | January–March | May 7 |
| Stagger 1 | April–June | August 7 |
| Stagger 1 | July–September | November 7 |
| Stagger 1 | October–December | February 7 |
| Stagger 2 | February–April | June 7 |
| Stagger 2 | May–July | September 7 |
| Stagger 2 | August–October | December 7 |
| Stagger 2 | November–January | March 7 |
| Stagger 3 | March–May | July 7 |
| Stagger 3 | June–August | October 7 |
| Stagger 3 | September–November | January 7 |
| Stagger 3 | December–February | April 7 |
File a few days before the deadline to allow time for payment to reach HMRC's account — late payments incur charges.
Note: You must file every quarter even if you made no sales to UK customers. This is a nil return and follows the same process as a normal return.
How to file
Before filing, collect information about your UK taxable sales during the previous quarter:
- Total sales and income
- Total purchases and expenses
Under HMRC's Making Tax Digital (MTD) rules — mandatory for all VAT-registered businesses since April 2022 — you cannot file your VAT return directly through the Government Gateway website. You must use MTD-compatible accounting or tax software that connects to HMRC's systems and submits the return on your behalf.
Your Government Gateway account remains useful for viewing your VAT account, checking due dates, and managing your registration — but the actual return must be submitted through MTD-compatible software.
Once submitted, you'll receive a confirmation reference number. Keep this as your filing record.
If you need help during the filing process, HMRC encourages you to contact them directly.
How to pay
Payments must be in GBP. Specific payment instructions appear in your Government Gateway account after filing. Payment options include:
- Credit or debit card
- Online bank transfer
- Direct debit
Important: Always include your 9-digit VAT registration number as the payment reference to ensure HMRC credits the payment to your account.
Want to skip the manual work? Quaderno’s VAT return software prepares and files your UK VAT returns for you.
What to do in between returns
Once registered, you must comply with all UK VAT rules — including charging 20% VAT on all B2C sales to UK customers and issuing correct VAT invoices.
For a complete picture of UK VAT rates, taxability, and compliance requirements, see the United Kingdom VAT Guide for Businesses.
Note: At Quaderno we love providing helpful information and best practices about taxes, but we are not certified tax advisors. For further help, or if you are ever in doubt, please consult a professional tax advisor or the tax authorities.
