Most VAT returns are due one month and seven days after the end of the VAT period, and the payment is due on the same day. If your quarter ended on 30 September 2026, both are due by 7 November 2026, which is a Saturday. If your VAT periods end on other dates, yours will fall on different days, so check your VAT account. This is general information, so confirm details on GOV.UK.
Work back from the deadline
Because 7 November is a weekend, aim to submit by Thursday 5 November and pay by Friday 6 November. A bank transfer or card payment can take time to arrive, and a Direct Debit has its own timetable, so do not leave payment to the last day.
A checklist for the week
- Reconcile your bank up to 30 September, so every sale and purchase in the period is recorded. See bank reconciliation explained.
- Check you have recorded every invoice and bill dated in the period, including any that arrived late.
- Check the VAT rate on each line. Standard rate (20%), reduced rate (5%), zero rate and exempt items are treated differently.
- Check you hold valid VAT invoices for any VAT you are reclaiming. Without one, you generally cannot reclaim it.
- Review unusual items. Large purchases, credit notes, refunds and sales outside the UK need a second look.
- Look for bad debts. You may be able to claim relief on debts unpaid for six months or more. See bad debts and relief.
- Run your VAT report and check the figures against your sales and purchases.
- Submit the return through your Making Tax Digital software. Since April 2022 all VAT-registered businesses must do this. See Making Tax Digital for VAT.
- Pay what you owe using HMRC’s payment details, and keep proof.
- Lock the period so nobody changes the figures after you have filed.
Check the nine boxes
Before you submit, make sure each box looks sensible. Our guide to the nine boxes of a VAT return explains what goes where.
If you are going to be late
HMRC uses a points-based system for late returns, and late payments attract penalties and interest that increase the longer the delay. If you cannot pay in full, contact HMRC as early as possible about a payment arrangement. Check GOV.UK for the current rules.
How AvrioBooks helps
Set tax rates once, record sales and purchases, and prepare your VAT return from your books. VAT returns and Making Tax Digital for VAT are available on the Standard plan and above, subject to HMRC approval. See VAT software.
Frequently asked questions
When is the VAT return due for the quarter to 30 September?
By 7 November 2026, one month and seven days after the end of the period. The payment is due the same day.
7 November is a Saturday. What should I do?
Plan to submit by Thursday 5 November and pay by Friday 6 November, so payment has time to arrive.
What happens if I file late?
HMRC uses a points-based system for late returns, and late payments attract penalties and interest. Check GOV.UK for current rules.
Does AvrioBooks prepare VAT returns?
Yes, on the Standard plan and above, including Making Tax Digital for VAT, subject to HMRC approval.
Keep reading
How to choose Making Tax Digital software: a 10-point checklist
The software you pick has to keep your records and talk to HMRC. Here are ten questions that help you choose well.
1 November 2026 · 7 min read
Christmas gifts and parties: what is tax-deductible for a small business
Christmas generosity has tax rules. Here is what you can usually claim, what you cannot and how to keep the records.
1 November 2026 · 6 min read
Making Tax Digital quarterly update due 7 November: a last-week checklist
If you are in the first Making Tax Digital group, your second quarterly update is due on Saturday 7 November. Here is how to get it done this week.
31 October 2026 · 5 min read