UK VAT Returns

What can be deducted from the UK VAT? 

For the start of sales of output VAT in the UK return, businesses can balance this by a similar purchase VAT or input. A couple of exceptions are present, and they include; 

  • Vehicles not utilized solely for business intentions 
  • Goods and services for personal use
  • Goods and services have gotten before registration 
  • Entertainment costs(except those for foreign clients) 

For the time, surplus input VAT is given in the VAT return. 

HMRC usually makes payment within 30 days of submission of a return, and this depends if there is an ongoing investigation. 

Time limits for filing UK VAT returns 

Quarterly or monthly VAT registration filing is due on the 7th day of the month, after the end of the time limit. Any UK VAT due, charges are to be paid together. 

Where are UK VAT returns filed? 

Filing of VAT returns, as well as electronic payments, have been made compulsory since 2012. Submissions of returns should be carried out electronically, via the HMRC website. 

How often are the UK VAT returns needed? 

VAT returns can be given quarterly or monthly. Most are given on quarterly basis; although, if a company has a yearly VAT registration liability of about GBP 2.3 million, payments must be done in the last days of both second and third months of every quarter of VAT.

A company will be placed in a “VAT stagger group”, as soon as registration is finalized. The month when VAT quarters terminate and when payments and VAT returns are due for collation, will be fixed by the group. 

There are 3 stagger groups and they include; 

  • Group 1-quarters terminating March, June, September, and December 
  • Group 2-quarters terminating April, July, October and January 
  • Group 3-quarters terminating May, August, November, and February


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