Clarifying VAT return deadlines
HMRC are seeing an increasing number of businesses and agents submitting late VAT returns where the statutory due date falls on a weekend or bank holiday. It appears taxpayers and agents may be relying on incorrect information appearing on third-party websites and AI tools. The deadline to submit a VAT return does not move, regardless of whether the date falls on a weekend or bank holiday.
We understand that an increasing number of businesses and agents are submitting late VAT returns where the statutory due date falls on a weekend or bank holiday. This appears linked to a possible reliance on third-party websites and AI tools which suggest HMRC allow these VAT returns to be submitted the next working day. This is incorrect.
VAT return submission deadlines are fixed in law and do not move when they fall on a weekend or bank holiday. Submitting a VAT return late can result in late submission points or penalties. HMRC have confirmed that VAT returns can be submitted at weekends or on bank holidays. If a business cannot submit on these days, it should submit by the last working day before the due date. VAT return payments should also be paid to HMRC by the due date, or the last working day before the due date.
