VAT Returns

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.’

The VAT Return records things for the accounting period like: 
  • 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 
You must submit a VAT Return even if you have no VAT to pay or reclaim.

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.

See Also: 

Further information on VAT Returns on GOV.UK's website.