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Time limit for submitting VAT returns

Regulations¹ made under VATA 1994, s 25(1) and Sch 11, para 2(1), (7) define the time limits within which a return must be made.

SI 1995/2518 refers to a requirement to submit a VAT return not later than the last day of the month next following the end of the period to which it relates.

Extension to the prescribed time limits

HMRC may, by direction, vary the date on which a return is required to be made².

VAT Notice 700/12 (February 2024), para 5, refers to:

1. Ìý

   •ÌýÌýÌýÌý a requirement to submit a VAT return, and pay any VAT due, not later than one month and seven days following the end of the period to which it relates where the VAT return and the payment are submitted electronically

2. Ìý

   •ÌýÌýÌýÌý a requirement to submit a VAT return, and pay any VAT due, not later than two months following the end of the period to which it