HMRC DEADLINES · VAT QUARTERS
The three VAT quarters. And which one you're on.
HMRC operates three rolling VAT return cycles, called staggers in the trade. We use plain English: VAT quarters. This is which one you're probably on, when each return is due, and what the calendar implications are.
Find your quarter
Look at the most recent VAT return submitted. The period ending date tells you everything.
If your return covered up to 31 March, you are on the Mar/Jun/Sep/Dec quarter. Up to 30 April, the Apr/Jul/Oct/Jan quarter. Up to 31 May, the May/Aug/Nov/Feb quarter. The pattern repeats every three months.
| Pattern | Period ends | Filing & payment deadlines | Who's on it |
|---|---|---|---|
| Mar / Jun / Sep / Dec | 31 March, 30 June, 30 September, 31 December | 7 May, 7 August, 7 November, 7 February | The most common pattern. Default for businesses registered before MTD; assigned by HMRC based on registration date and historical convention. |
| Apr / Jul / Oct / Jan | 30 April, 31 July, 31 October, 31 January | 7 June, 7 September, 7 December, 7 March | Common for businesses that registered in spring or that requested a change at registration. Spreads HMRC workload across the year. |
| May / Aug / Nov / Feb | 31 May, 31 August, 30 November, 28/29 February | 7 July, 7 October, 7 January, 7 April | Less common. The 7 January deadline matters because it lands the same week as Self Assessment, which compresses accountancy capacity. |
The deadline rule
One month and seven days after the period end.
HMRC's rule is the same across all three quarters: the return and the payment are due one calendar month and seven days after the period end. A 31 March period end means a 7 May deadline. A 30 June end means 7 August. The deadline does not shift for weekends or bank holidays.
Direct Debit users get an effective extension: HMRC pulls the payment three working days after the filing deadline. If 7 May falls on a Monday, the DD lands on the Thursday. The return must still be filed by the 7th regardless.
Annual accounting scheme users have a different cadence. See the glossary entry. And pay nine interim instalments throughout the year with a balancing payment two months after year-end.
Why the calendar matters
Three patterns, three different cashflow stories.
Mar/Jun/Sep/Dec. The Q4 (Oct-Dec) bill due 7 February is the killer. Christmas trade funds it on paper but the cash has often left to settle suppliers, pay January wages, and cover quiet trade. Hospitality and retail feel this hardest.
Apr/Jul/Oct/Jan. The 7 December bill (covering Aug-Oct) lands at the worst possible moment for many B2B businesses, just before client payment runs slow over Christmas. The 7 March bill (covering Nov-Jan) is cleaner. Winter quarter VAT, paid in early spring.
May/Aug/Nov/Feb. The 7 January deadline is the difficult one. Same week as Self Assessment, accountants are saturated, and lender turnaround can slow as their underwriting teams work through the SA backlog.
Common questions
- Can I change which quarter I'm on?
- Yes. Apply via your business tax account or by writing to HMRC, setting out why. Most common reason is to align with your year-end for cleaner accounting. There's a one-off transition return that covers 1, 2, 4 or 5 months depending on the change.
- What if I miss a deadline?
- Late filing earns one penalty point. The threshold is 4 points for quarterly filers; reach it and you incur a £200 fixed penalty, plus another £200 for each subsequent miss until you serve a clean compliance period. Late payment is separate: 3% at day 15, another 3% at day 30, then daily annualised 10% thereafter, plus interest at 8% per year.
- Can I file early?
- Yes. Submitting before the deadline doesn't move the payment date. DD users still pay three working days after the standard deadline. Filing early is sensible if you want to free cash for other purposes or know you'll be away on the deadline date.
- I'm on annual accounting. Does this apply to me?
- Different rules. Annual accounting users pay nine monthly instalments (or three quarterly ones) at 10% of the prior year's VAT, with a balancing return and payment due two months after year-end. The instalment dates are fixed at registration and don't follow the three-quarter pattern.
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