UK VAT Filing and Deadlines
Updated 2026-08-02
UK VAT returns are typically quarterly. Returns are due 1 month and 7 days after the end of the VAT period. Making Tax Digital (MTD) compliance is mandatory.
Primary sources
This page is grounded in the primary materials below. Rules change, so open the source and confirm the current version before acting.
FAQ
How often do I file UK VAT?+
Most businesses file quarterly. Annual accounting and monthly filing are also available options.
What is Making Tax Digital?+
Making Tax Digital (MTD) requires VAT-registered businesses to keep digital records and submit VAT returns using compatible software.