VAT Hub

Registration

When you must register, voluntary registration, and how the process works.

VAT Returns

How to complete and submit your VAT return correctly.

Payments

Payment dates, methods, and what happens if you pay late.

Penalties

VAT late filing and late payment under the points-based system.

VAT registration threshold

When you must register for VAT, the rolling 12-month test, and when voluntary registration makes sense.

5 min read

VAT payment dates

Payment is due the same day as the return — one calendar month and seven days after quarter end. Here are the practical timing rules.

3 min read

VAT late payment penalties

VAT late payment penalties stack: 2% at 15 days, 2% more at 30 days, then daily 4% interest after 30 days.

5 min read

How to submit a VAT return

VAT returns must be submitted via Making Tax Digital. Here is what goes in each box and what to check before you file.

6 min read

Voluntary VAT registration

Why you might register for VAT before reaching the threshold, and the trade-offs to weigh before committing.

4 min read

VAT late filing penalties

Since January 2023, late VAT returns work on a points-based system. Here is how points accumulate and when they trigger a £200 penalty.

5 min read