United KingdomManual

The UK has a standard VAT rate and one reduced VAT rate. In addition, a number of items are zero rated

Due date and frequency of UK ESL returns

The frequency of filing depends on whether you make IC-supplies of goods or IC-supplies of services. Monthly ECSL are due when the value of IC-supplies of goods exceeds £35,000 in the current or any of the previous quarters. If you are supplying IC-services, you always file your ECSL on a quarterly basis. You can also choose to submit your ECSL monthly if you supply services only. Finally, businesses making IC-supplies of both, goods and services, will send their ECSL for goods monthly (if threshold is exceeded) and for services quarterly.

The UK tax authorities also allow annual simplified ECSL returns. Businesses with a taxable turnover below the VAT registration threshold+£25,500 and whose IC-supplies of goods and services are below £11,000 can file annual ECSL returns where the value of supplies is not required.

  • Frequency of filing rules

    • Monthly

      Goods: Total IC-supplies of goods in the current or any of the previous four quarters exceeds £35,000

      Services: Only when opted by the taxpayer. General rule for ECSL on services is quarterly filing

    • Quarterly

      Goods: Total IC-supplies of goods in the current or any of the previous four quarters is below £35,000

      Services: Standard reporting period

    • Annual – Simplified ESCL
      Taxable turnover below the VAT registration threshold+ £25,500 and whose IC-supplies of goods and services are below £11,000

The acquisitions are not taken into account when calculating the thresholds for the frequency of filing UK ECSL returns.

  • Due date rules

    • Monthly
      21st day of the month following the reporting period
    • Quarterly
      21st day of the month following the reporting period
    • Annually
      Due date is agreed with HMRC individually

Paper ECSL returns are due the 14th day of the month following the reporting period.

If the due date falls on a Saturday, Sunday or bank holiday, the date is shifted to the previous working day.

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