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DMBM530510 | Debt and return pursuit: VAT: recovery timetable/indicators: due dates

From HM Revenue & Customs · Debt Management and Banking Manual

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Due date

Virtually all VAT registered businesses must submit online VAT returns and pay any VAT due electronically.

The due date for the online return and electronic payments is normally one calendar month and seven days after the end of the VAT period.

For example, for the 06/13 period, the:

  • start of the period would be 1 April 2013

  • period would end on 30 June 2013

  • due date would be 7 August 2013, one calendar month and seven days from the end of the VAT period.

The due date is different for customers who:

  • use the annual accounting scheme (due date is two calendar months after the end of the VAT period)

  • have to make payments on account (one calendar month after the end of the VAT period).

Customers paying by online direct debit have their payment collected from their bank account three working days after the due date for their return.

Specified date (‘S’ date)

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(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)(This content has been withheld because of exemptions in the Freedom of Information Act 2000)