Vat payment dates

By Shamayun Chowdhury, Senior Accountant, Major Accountancy · Published: 5 November 2026 · Last reviewed: November 2026 · Covers VAT periods ending June 2026 to April 2027

Missing a VAT deadline by a single day can cost you a penalty point, and leaving a payment too late adds interest from the first day. Yet the rules behind VAT payment dates are simpler than most people think. One formula covers nearly every business, and the main trap is the calendar itself.

This guide works like a reference calendar. It sets out the basic rule, the weekend and bank holiday trap that HMRC warned about in 2026, every quarterly deadline for the three VAT staggers in 2026/27, how long each payment method takes, and the different dates for Annual Accounting and payments on account.

When Are VAT Returns Due? The 1 Month and 7 Days Rule

HMRC’s guide to sending a VAT return sets out the standard rule. The online VAT return is usually due one calendar month and seven days after the end of the accounting period, and that is also the deadline for paying. The rule is the same whether you file every month or every quarter.

So for a quarter ending 30 September, the VAT return due date and the payment date are both 7 November. For a month ending 31 January, both fall on 7 March.

Two details catch people out:

• For bank transfers, cleared funds count. The money must be in HMRC’s bank account by the deadline, so a Bacs transfer started on the due date will arrive late. Card payments are the exception: HMRC accepts them on the date you pay, including weekends and bank holidays.
• Your own dates are in your VAT online account. HMRC shows when each return is due and when payment must clear. Our guide to the VAT account login explains how to find them, and your MTD software also lists each obligation.

Weekends and Bank Holidays: The VAT Deadline Does Not Move

This is the most common mistake around VAT payment dates.

In May 2026, HMRC told professional bodies it was seeing more VAT returns filed after the due date where the 7th fell on a weekend or bank holiday. It blamed third-party websites and AI search summaries that wrongly said the deadline rolls forward.

The Chartered Institute of Taxation reported HMRC’s warning, and GOV.UK now says you must submit and make sure payment reaches HMRC on or before the deadline, even if it is a weekend or bank holiday.

• VAT deadlines are fixed in law and do not move.
• You can submit a VAT return at the weekend or on a bank holiday through MTD software.
• If you cannot do that, submit by the last working day before the deadline.
• Payment must also arrive by the deadline, so pay in time for it to clear.

These are the 2026/27 deadlines most affected:

Quarterly VAT Return Dates 2026/27 by Stagger

The tables below list the VAT payment dates for every quarter in 2026/27. HMRC places quarterly filers on one of three “staggers”, which decide when each quarter ends. Find yours on your VAT registration certificate or in your VAT online account. The Direct Debit column shows the date we expect payment to be collected, three working days after the deadline, allowing for England and Wales bank holidays. Your VAT account shows the exact date.

Stagger 1: quarters ending March, June, September and December

Stagger 2: quarters ending January, April, July and October

Stagger 3: quarters ending February, May, August and November

Monthly VAT Payment Dates and Return Deadlines

Monthly filers follow the same rule: each return and payment is due one month and seven days after the month ends. A return for October 2026 is due on 7 December 2026, November 2026 on 7 January 2027, and December 2026 on 7 February 2027, which is a Sunday. Businesses that usually reclaim VAT often choose monthly returns to get repayments sooner.

First returns, final returns and non-standard periods

Your first VAT return can cover a longer or shorter period than three months, depending on your registration date, and the 1 month and 7 days rule runs from the end of that first period. A final return after deregistration follows the same rule. If HMRC has agreed non-standard period end dates with you, your deadlines follow those dates, so always check your VAT online account rather than assuming a calendar quarter.

How to Make Sure Your VAT Payment Arrives on Time

The deadline is the date money must reach HMRC, so the payment method matters as much as the VAT payment dates themselves. Timings below come from GOV.UK’s Pay your VAT bill guidance. HMRC’s VAT payment deadline calculator can also work out how much time to allow, although it does not cover payments on account or the Annual Accounting Scheme.

Direct Debit rules worth knowing

Set up the Direct Debit through your VAT online account at least three working days before you submit the return, or the payment will not be collected and you must pay another way. If you file late, the payment is taken three days after you file. Direct Debit cannot be used for payments over £20 million, for payments on account, or for surcharges and penalties. Full details are on GOV.UK’s Direct Debit page.

Use your nine-digit VAT registration number, without spaces, as the payment reference. For a penalty, use the 14-character reference starting with X from HMRC’s letter. Eternity Accountants’ guide to paying VAT online walks through each method step by step.

Annual Accounting Scheme: VAT Payment Dates

Under the Annual Accounting Scheme, you file one return a year but pay in advance instalments. For an accounting period of 4 to 12 months, the dates are:

The annual return itself is due two months after the period ends. If the period is shorter than four months, no advance payments are needed and the return and payment are due one month after the end. Payments must be made electronically, for example by Direct Debit, bank transfer or standing order.

VAT Payments on Account

Businesses that file quarterly and have a VAT liability exceeding £2.3 million in any period of 12 months or less must make payments on account. The threshold includes VAT on imports and on movements of goods into and out of excise warehouses.

Payments on account are due on the last working day of the second and third months of each VAT quarter, with the balancing payment due with the return. The seven-day extension does not apply to payments on account, and Direct Debit cannot be used for them.

If a payment on account deadline falls on a weekend or bank holiday, the payment must clear by the last working day before, unless you pay by Faster Payments.

What Happens If You Miss a VAT Payment Date?

For VAT periods starting on or after 1 January 2023, late payments and late returns are handled separately. HMRC explains both in its guides to late payment penalties and late submission penalty points.

Late payment

Asking HMRC for a Time to Pay arrangement before day 15 can reduce or prevent these penalties. Late payment penalties do not apply to payments on account or Annual Accounting instalments, although interest can.

Late submission

For regular VAT returns, each late submission normally earns one penalty point. However, the points-based system does not apply to certain returns, including a newly registered business’s first VAT return, its final return after cancelling VAT registration, and qualifying one-off returns covering non-standard periods.

Once you reach the threshold for your filing frequency, you get a £200 penalty, and a further £200 for each later late return while you stay at the threshold. The thresholds are 2 points for annual returns, 4 for quarterly and 5 for monthly. A nil or repayment return still counts.

Our guide to MTD penalties explains how points expire and how to get back to zero.

VAT Deadlines Under Making Tax Digital

Since April 2022, VAT-registered businesses have generally been required to keep digital records and submit VAT returns using MTD-compatible software, unless they qualify for one of the Making Tax Digital exemptions. Most software pulls your obligations straight from HMRC, so it shows each period and due date, but the VAT payment dates themselves are exactly the same as before MTD. Read our guides to MTD for VAT and MTD deadlines for how filing works.

VAT Payment Dates FAQs

What are the VAT quarters in 2026?

It depends on your stagger. Stagger 1 quarters end in March, June, September and December, stagger 2 in January, April, July and October, and stagger 3 in February, May, August and November.

Is VAT paid monthly or quarterly?

Most businesses file and pay quarterly. Some choose monthly returns, usually to get repayments faster, and businesses in the Annual Accounting Scheme file once a year with instalments during the year.

What is the last date of a VAT return?

The VAT return due date is one calendar month and seven days after the end of the VAT period, unless you use the Annual Accounting Scheme, where it is two months after the period ends.

When is VAT payment due if the 7th is a weekend?

The deadline does not move. Pay so that the money reaches HMRC by the deadline, which in practice means paying by the last working day before, unless you use a method that clears at weekends, such as Faster Payments or a card.

When is VAT taken by Direct Debit?

HMRC collects the payment automatically three working days after the payment deadline shown on your VAT return, as long as the Direct Debit was set up at least three working days before you filed.

Is the VAT return due date the same as the payment date?

Yes, for standard monthly and quarterly returns, both are due one calendar month and seven days after the period ends. Payments on account and Annual Accounting instalments have different dates.

What if I cannot pay my VAT bill on time?

Contact HMRC as early as possible and ask for a Time to Pay arrangement. Asking within the first 15 days can prevent the first late payment penalty, although interest still applies.

Final Word on VAT Payment Dates

Most VAT payment dates follow one rule: one calendar month and seven days after the period ends, for both the return and the payment. Check your stagger, note the deadlines that fall on weekends in 2026/27, and choose a payment method that reaches HMRC in time. If your business uses Annual Accounting or payments on account, follow the dates for that scheme instead.