What is the time limit for submitting a VAT return?
As indicated in the table below, the time limit for submitting a VAT return depends on the circumstances.
SI 1995/2518, reg 25, refers to a requirement to submit a VAT return no later than one month after the end of the period the VAT return relates to, but it also provides HMRC with power to vary the date by which a VAT return must be submitted. HMRC has specified in Notices it publishes the date by which a VAT return must be submitted in relation to a range of circumstances. The table below provides a summary.
| Circumstances and time limit | HMRC Notice |
| The general position. The general position is that a VAT return must be submitted electronically no later than one month and seven days after the end of the period the VAT return relates to. For example, the general position is that a VAT return for the quarter or the month to 30 June must be submitted |
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 14:56