United KingdomManual

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

Frequency of UK VAT returns

As a general rule, VAT returns are filed quarterly in the UK.

Monthly VAT returns can be requested by the taxpayer in case of regular repayment traders (e.g. Frequent exporters). HMRC may also ask a business to make monthly payments on account. These payments are advanced payments that are deducted from the overall quarterly payment when filing the quarterly VAT return. Payments on Account are mandatory for businesses with a VAT liability exceeding £2.3 million.

In the UK, the quarterly period does not always follow the calendar quarter. Businesses will choose their quarterly period when registering for online VAT services.

Annual VAT returns are allowed when your taxable turnover is below £1.35 million. The Annual VAT Accounting scheme requires advance payments throughout the year. Only one return is submitted for the complete 12-month period, this return may require a payment or a refund depending on the advance payments made during the year.  More information on Annual VAT accounting is available in the online information published by the authorities.

  • Frequency of filing

    • Monthly

      Regular repayment traders (upon request)

      Payments: VAT liability exceeds £2.3 million

    • Quarterly
      Standard reporting period
    • Annual

      Taxable turnover below £1.35 million

      (upon request)

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