Quarterly VAT Return Dates 2025
Filing your VAT returns on time is critical for businesses registered for VAT in the UK. Under the Making Tax Digital (MTD) rules, VAT-registered businesses must submit their VAT returns digitally using compatible software. This guide outlines all the Quarterly VAT Return Deadlines for 2025, helping you stay compliant, avoid penalties, and manage your cash flow effectively.
What Are Quarterly VAT Returns?
Businesses that are VAT-registered in the UK must submit VAT returns to HMRC on a regular basis. If you file quarterly VAT returns, you report:
- Total VAT collected on sales (Output VAT)
- VAT paid on purchases (Input VAT)
- The difference, which is either payable to HMRC or refundable to your business
Each VAT quarter spans three months, with the return and payment typically due one calendar month and 7 days after the end of the quarter.
Quarterly VAT Return Deadlines for 2025
 
| VAT Period | Quarter End Date | Submission and Payment Deadline |
|---|---|---|
| Q1 (January – March) | 31 March 2025 | 7 May 2025 |
| Q2 (April – June) | 30 June 2025 | 7 August 2025 |
| Q3 (July – September) | 30 September 2025 | 7 November 2025 |
| Q4 (October – December) | 31 December 2025 | 7 February 2026 |
How to Prepare for VAT Return Deadlines
 
1. Use MTD-Compliant Software:
Ensure your accounting software (e.g., QuickBooks, Xero, or Sage) is compatible with Making Tax Digital (MTD) rules. This allows for seamless and accurate VAT return submissions.
2. Keep Your Records Updated:
Maintain detailed and up-to-date records of your sales, purchases, and VAT transactions to avoid errors and penalties.
3. Check VAT Payments:
VAT payments must be received by HMRC by the deadline. Use faster payment methods like online banking or CHAPS to ensure timely transfers.
4. Set Reminders:
Add the quarterly VAT deadlines to your calendar and set reminders a week in advance to ensure everything is submitted and paid on time.
5. Consult a Professional:
If you’re unsure about VAT calculations or compliance, consult with an accountant to avoid mistakes that could result in fines.
Penalties for Missing VAT Deadlines
Under HMRC’s rules, missing a VAT return deadline can result in penalties, interest, and late submission surcharges:
- Late Filing: HMRC may impose a default surcharge or fixed penalties.
- Late Payment: Interest is charged on unpaid VAT from the due date until the payment is received.
Avoid these by planning ahead and ensuring accurate, timely submissions.
For more information on VAT returns and compliance, visit GOV.UK.
