VAT Return Filing Deadline: Q1 2026 and Every Quarter Explained

If your VAT quarter ended on 31 March 2026, your deadline to file your VAT return with HMRC is 7 May 2026. Miss it and penalties start immediately.

This guide covers every VAT filing deadline for 2026, how the deadline is calculated, and what to do if you are on the VAT Margin Scheme.

How HMRC calculates your VAT filing deadline

Your VAT return must be filed one calendar month and 7 days after the end of your VAT accounting period. This applies to all UK VAT-registered businesses filing quarterly returns under Making Tax Digital (MTD).

The formula is simple:

Deadline = Last day of VAT quarter + 1 calendar month + 7 days

So for a quarter ending 31 March 2026, that gives you 30 April + 7 days = 7 May 2026.

All quarterly VAT filing deadlines for 2026

UK businesses are assigned to one of three VAT stagger groups. Most dealers fall into Stagger 1 (quarters ending March, June, September, December).

Stagger 1 — March, June, September, December quarters

• Quarter ended 31 March 2026 → File by 7 May 2026
• Quarter ended 30 June 2026 → File by 7 August 2026
• Quarter ended 30 September 2026 → File by 7 November 2026
• Quarter ended 31 December 2026 → File by 7 February 2027

Stagger 2 — January, April, July, October quarters

• Quarter ended 31 January 2026 → File by 7 March 2026
• Quarter ended 30 April 2026 → File by 7 June 2026
• Quarter ended 31 July 2026 → File by 7 September 2026
• Quarter ended 31 October 2026 → File by 7 December 2026

Stagger 3 — February, May, August, November quarters

• Quarter ended 28 February 2026 → File by 7 April 2026
• Quarter ended 31 May 2026 → File by 7 July 2026
• Quarter ended 31 August 2026 → File by 7 October 2026
• Quarter ended 30 November 2026 → File by 7 January 2027

Not sure which stagger you are on?

Log into your HMRC Online Services account and check your VAT certificate. Your stagger group is shown there. Alternatively, look at your previous VAT returns — the period they cover tells you exactly which stagger you are in.

Penalties for filing late

From 1 January 2023, HMRC moved to a points-based penalty system for late VAT returns:

• 1 point for each late submission
• Reach the threshold (4 points for quarterly filers) → £200 fixed penalty
• Each further late return while at the threshold → another £200 penalty
• Points expire after 24 months of full compliance

This replaces the old surcharge system, but the message is the same: file on time, every time.

What VAT Margin Scheme dealers need to know

If you use the VAT Margin Scheme for second-hand goods, your VAT return works differently to a standard return. You report VAT on your profit margin — not the full selling price. This means your VAT calculation must be done correctly before you file.

Under the scheme, VAT due = total eligible margin × 1/6. Every sale and purchase must be recorded correctly in your stockbook throughout the quarter, not scrambled together at filing time.

Dealers who try to calculate this manually at quarter-end often file late or file incorrectly — both of which can trigger HMRC enquiries.

How to file on time, every quarter

1. Make sure you are signed up for Making Tax Digital for VAT — mandatory for all VAT-registered businesses
2. Use MTD-compatible software to submit your return (HMRC no longer accepts returns filed directly through your online account for most businesses)
3. Reconcile your stockbook at the end of each month, not just at quarter-end
4. Set a calendar reminder for the 7th of the month after your quarter closes

AutoVAT calculates your VAT Margin figures automatically throughout the quarter so your return is ready to file the moment the quarter closes — no last-minute scramble.