What is a VAT return?
A VAT Return is the form a VAT-registered business sends HM Revenue and Customs, usually every 3 months, showing the VAT it charged on sales and the VAT it paid on purchases. The difference is paid to HMRC or reclaimed. The return and the payment are both due one calendar month and 7 days after the end of the period.
What to know
- A return must be submitted even when there is no VAT to pay or reclaim.
- Returns are submitted through Making Tax Digital-compatible accounting software.
- Late returns earn penalty points, with a £200 penalty at the threshold; late payment attracts interest from the first day overdue.
- The VAT online account shows the dates each return and payment is due.
Sources: GOV.UK, "Submit a VAT Return". Checked 1 October 2026.
VAT return and RewardsPilot
The VAT bill that follows the return can be paid through RewardsPilot and earns 4 RewardsPilot points per £1 of net spend.
Related
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PAYE · VAT · National Insurance · UTR number · Corporation Tax · Business rates · VAT registration number · VAT invoice · Avios
Official facts are quoted from GOV.UK and can change. This is general information, not tax or legal advice. Programme facts come from the published RewardsPilot rate and the Rewards Programme Rules.