VAT Quarters and Key Submission Dates: What You Need to Know 
 
If your business is VAT-registered, keeping on top of VAT quarters and submission deadlines is essential. Missing a VAT deadline can lead to penalties, interest charges, and unnecessary stress, all of which are avoidable with the right support and planning. 
 
This guide explains how VAT quarters work and the key dates every VAT-registered business should know. 
 
What Are VAT Quarters? 
 
Most VAT-registered businesses submit VAT Returns quarterly, covering a three-month accounting period known as a VAT quarter. 
 
When you register for VAT, HMRC assigns your VAT quarters. These usually follow one of the standard cycles below. 
 
Common VAT Quarter Cycles 
 
March, June, September, December 
 
April, July, October, January 
 
May, August, November, February 
 
For example, if your VAT quarter ends in March, your VAT Return will cover: 
 
1 January to 31 March 
 
You can confirm your VAT quarters through your HMRC VAT online account or by checking previous VAT Returns. 
 
VAT Submission and Payment Deadlines 
 
Under Making Tax Digital (MTD) for VAT, VAT Returns must be submitted: 
 
online, and 
 
using MTD-compatible software 
 
The Deadline to Remember 
 
For most businesses, the deadline is: 
 
1 month and 7 days after the end of your VAT quarter 
 
This deadline applies to both: 
 
submitting your VAT Return, and 
 
paying any VAT owed to HMRC. 
 
Deadline Examples 
 
VAT quarter ending 31 March → deadline 7 May 
 
VAT quarter ending 30 June → deadline 7 August 
 
VAT quarter ending 30 September → deadline 7 November 
 
VAT quarter ending 31 December → deadline 7 February 
 
If a deadline falls on a weekend or bank holiday, HMRC will usually take payment on the next working day — but submitting early is always best practice. 
 
How Can VAT Be Paid? 
 
VAT payments can be made via: 
 
Direct Debit 
 
Online or telephone banking 
 
Debit or corporate credit card 
 
Standing order (for eligible schemes) 
 
If you pay by Direct Debit, HMRC normally collects payment a few days after the deadline, but the VAT Return itself must still be submitted on time. 
 
What Happens If You Miss a VAT Deadline? 
 
HMRC operates a penalty points system for late VAT Returns, alongside: 
 
late payment penalties 
 
interest charged on overdue VAT 
 
Repeated delays can result in increasing penalties, making it vital to stay organised and compliant. 
 
How JSB Accountants Can Help 
 
Managing VAT doesn’t have to be complicated. JSB Accountants can support your business by: 
 
Confirming your VAT quarters and deadlines 
 
Preparing and submitting VAT Returns accurately and on time 
 
Ensuring compliance with Making Tax Digital requirements 
 
Advising on VAT schemes that may suit your business 
 
Helping you avoid penalties and unnecessary interest charges 
 
Whether you’re newly VAT-registered or need ongoing support, having expert guidance can save time, reduce risk, and give you peace of mind. 
 
Need Support With VAT? 
 
If you’re unsure about your VAT deadlines, struggling to keep up with submissions, or want reassurance that everything is being handled correctly, professional advice can make all the difference. 
 
JSB Accountants are here to help keep your VAT obligations on track, so you can focus on running your business. 
 
Need Help With Your VAT? 
 
If you want peace of mind that your VAT Returns are accurate, compliant, and submitted on time, JSB Accountants are here to help. 
 
Whether you’re newly VAT-registered or looking to simplify your ongoing VAT obligations, our team can provide tailored advice and hands-on support to suit your business. 
 
📞 Get in touch with JSB Accountants today to discuss how we can support your VAT requirements and help you stay compliant with HMRC, so you can focus on running your business with confidence. 
As a family-run company, we pride ourselves on providing a bespoke service tailored to your particular needs. 
 
Above all, our objective is to save you time, money and effort in managing your accounts, leaving you free to focus on building your business. 
 
Remember, you’re not alone, we’re always here to help if you have an accounts problem or query 
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