You usually submit a VAT Return to HM Revenue and Customs (HMRC) every 3 months. This period of time is known as your ‘accounting period.’
your total sales and purchases
the amount of VAT you owe
the amount of VAT you can reclaim
what your VAT refund from HMRC is
Final VAT Returns
You have to submit a final VAT Return when you cancel your VAT registration.
HMRC will send you a paper version to complete if your registration is cancelled because you are insolvent (external link).