VAT
Most VAT registered companies file quarterly under Making Tax Digital, keeping digital records, submitting through compatible software, and paying by the.
Written and reviewed by Waqas Sagar Member of ICAEW, Fellow of ACCA, Fellow of AAT, a double graduate and entrepreneur at heart, helping startups grow and serving thousands of businesses nationwide with an excellent team. Published by LimitedCompany.Accountants, 12 London Road, Morden, London SM4 5BQ. Reviewed 12 September 2026 against 2026/27 UK rates and current Companies House and HMRC guidance.
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QuickBooks PartnerCertified ProAdvisor100+ yearsCombined team experienceFully insuredUp to £2m indemnityOnce registered, most small companies file a VAT return every three months, one month and seven days after the period ends. Records must be kept digitally and submitted through Making Tax Digital compatible software, with payment due by the same deadline as the return.
The quarterly cycle
Records and software
Once registered, most small companies file a VAT return every three months, one month and seven days after the period ends. Records must be kept digitally and submitted through Making Tax Digital compatible software, with payment due by the same deadline as the return.
Your VAT quarters are set when you register, usually aligned to your accounting year but sometimes to a standard calendar pattern. Each return totals output VAT charged on sales and input VAT reclaimed on purchases, with the difference paid to or repaid by HMRC.
The deadline for both filing and payment is one calendar month and seven days after the end of the VAT quarter, so a March quarter is due by 7 May. Missing it can trigger a point under the penalty points regime and, eventually, a financial penalty.
Making Tax Digital requires digital records of every sale and purchase, kept in compatible software rather than a manual spreadsheet with no digital link. Bank feeds, receipt capture and cloud accounting software are the normal way small companies meet this.
Set aside the VAT collected as you go rather than treating it as available cash, since it belongs to HMRC from the moment you charge it, and pay by direct debit where possible so the payment date is never missed.
Rates, thresholds and deadlines quoted here reflect the 2026/27 UK position and current Companies House and HMRC guidance. Check GOV.UK, or ask us, before relying on them for your own company.
Local help
We work with company directors across London and Surrey from our office at 12 London Road, Morden, London SM4 5BQ. Pick your area, or send the form below and we will call you back.
Frequently asked
The annual accounting scheme allows one return a year with interim payments, though most small companies still find quarterly reporting more manageable.
HMRC pays it back once the return is accepted, and cash accounting or being a net exporter often puts a business in this position regularly.
No, but many small companies use one to keep records accurate and avoid errors that trigger penalty points or enquiries.
Keep bank statements, sales and platform reports, purchase invoices, payroll records, VAT workings, finance agreements and Companies House correspondence. We confirm the exact list at onboarding and identify gaps before a filing deadline becomes urgent.
The fee depends on transaction volume, record quality, VAT and payroll requirements, historic catch-up and the level of reporting needed. We agree a fixed scope and price before technical work starts, with published packages available on our fees page.
Yes. We request professional clearance, collect the prior records and authorities, check the next Companies House and HMRC deadlines, and give you one clear handover list. The process is normally completed remotely.
Yes. We work through secure cloud records, scheduled reviews and digital approvals, while keeping a named team available by phone, video call and email. Clients can also visit our Morden office by appointment.
We regularly work with Xero, QuickBooks, FreeAgent, Sage and connected sales or expense apps. The right setup depends on transaction volume, integrations and the reports you need, not simply the software brand.
The relevant calendar may include annual accounts, Corporation Tax payment and return dates, confirmation statements, VAT returns, payroll submissions and Self Assessment. We map the dates from your company year end and registrations.
No. This page explains general UK rules and common accounting treatment. Your facts, contracts and wider tax position must be reviewed before you rely on a conclusion.
Included approach
Check the current rules
Deadlines, thresholds and filing rules change. GOV.UK and Companies House publish the current statutory position; advice should then be applied to your company’s circumstances.
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Pick a time that suits you and a qualified accountant will call you about your company, deadlines and fees.
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