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 (external link).

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