| Filing frequency |
Monthly |
| Return From To |
01 January 2023 - 31 January 2023 |
| First submission due date to which LSPs apply |
07 March 2023 |
| Earliest possible 1st LSP point |
08 March 2023 |
| First date LSP (penalty) could be applied |
08 July 2023 |
| First payment due date to which LPPs apply |
07 March 2023 |
| First date LPP could be applied |
07 April 2023 |
| First payment due date to which late payment interest applies |
07 March 2023 |
| First date late payment interest charge could be applied from |
08 March 2023 |
This table is for illustrative purposes and traders should check their VAT return or VAT online account
for definitive information about when they are required to submit and pay by.
Accounting Periods which straddle 01 January 2023 will be subject to the current, default surcharge,
regime.
For more information: see VAT: Penalties
| Filing frequency |
Quarterly Payment on Account customer (stagger 1) |
| Return period |
01 January 2023 to 31 March 2023 |
| First submission due date to which LSPs apply |
30 April 2023 |
| Earliest possible 1st LSP point |
01 May 2023 |
| First date LSP (penalty) could be applied |
01 February 2024 |
| First payment due date to which LPPs apply |
30 April 2023 |
| First date LPP could be applied |
31 May 2023 |
| First payment due date to which late payment interest applies |
28 February 2023 |
| First date late payment interest charge could be applied from |
01 March 2023 |
This table is for illustrative purposes and traders should check their VAT return or VAT online account
for definitive information about when they are required to submit and pay by.
Accounting Periods which straddle 01 January 2023 will be subject to the current, default surcharge,
regime.
For more information: see VAT: Penalties
| Filing frequency |
Quarterly Payment on Account customer (stagger 2) |
| Return start |
01 February 2023 to 30 April 2023 |
| First submission due date to which LSPs apply |
31 May 2023 |
| Earliest possible 1st LSP point |
01 June 2023 |
| First date LSP (penalty) could be applied |
01 March 2024 |
| First payment due date to which LPPs apply |
31 May 2023 |
| First date LPP could be applied |
01 July 2023 |
| First payment due date to which late payment interest applies |
31 March 2023 |
| First date late payment interest charge could be applied from |
01 April 2023 |
This table is for illustrative purposes and traders should check their VAT return or VAT online account
for definitive information about when they are required to submit and pay by.
Accounting Periods which straddle 01 January 2023 will be subject to the current, default surcharge,
regime.
For more information: see VAT: Penalties
| Filing frequency |
Quarterly Payment on Account customer (stagger 3) |
| Return from to |
01 March 2023 to 31 May 2023 |
| First submission due date to which LSPs apply |
30 June 2023 |
| Earliest possible 1st LSP point |
01 July 2023 |
| First date LSP (penalty) could be applied |
01 April 2024 |
| First payment due date to which LPPs apply |
30 June 2023 |
| First date LPP could be applied |
31 July 2023 |
| First payment due date to which late payment interest applies |
28 April 2023 |
| First date late payment interest charge could be applied from |
29 April 2023 |
This table is for illustrative purposes and traders should check their VAT return or VAT online account
for definitive information about when they are required to submit and pay by.
Accounting Periods which straddle 01 January 2023 will be subject to the current, default surcharge,
regime.
For more information: see VAT: Penalties
| Filing frequency |
Quarterly (stagger 1) |
| Return from to |
1 January 2023 to 31 March 2023 |
| First submission due date to which LSPs apply |
7 May 2023 |
| Earliest possible 1st LSP point |
8 May 2023 |
| First date LSP (penalty) could be applied |
8 February 2024 |
| First payment due date to which LPPs apply |
7 May 2023 |
| First date LPP could be applied |
7 June 2023 |
| First payment due date to which late payment interest applies |
7 May 2023 |
| First date late payment interest charge could be applied from |
8 May 2023 |
This table is for illustrative purposes and traders should check their VAT return or VAT online account
for definitive information about when they are required to submit and pay by.
Accounting Periods which straddle 01 January 2023 will be subject to the current, default surcharge,
regime.
For more information: see VAT: Penalties
| Filing frequency |
Quarterly (stagger 2) |
| Return from to |
1 February 2023 to 30 April 2023 |
| First submission due date to which LSPs apply |
7 June 2023 |
| Earliest possible 1st LSP point |
8 June 2023 |
| First date LSP (penalty) could be applied |
8 March 2024 |
| First payment due date to which LPPs apply |
7 June 2023 |
| First date LPP could be applied |
8 July 2023 |
| First payment due date to which late payment interest applies |
7 June 2023 |
| First date late payment interest charge could be applied from |
8 June 2023 |
This table is for illustrative purposes and traders should check their VAT return or VAT online account
for definitive information about when they are required to submit and pay by.
Accounting Periods which straddle 01 January 2023 will be subject to the current, default surcharge,
regime.
For more information: see VAT: Penalties
| Filing frequency |
Quarterly (stagger 3) |
| Return from to |
1 March 2023 to 31 May 2023 |
| First submission due date to which LSPs apply |
7 July 2023 |
| Earliest possible 1st LSP point |
8 July 2023 |
| First date LSP (penalty) could be applied |
8 April 2024 |
| First payment due date to which LPPs apply |
7 July 2023 |
| First date LPP could be applied |
7 August 2023 |
| First payment due date to which late payment interest applies |
7 July 2023 |
| First date late payment interest charge could be applied from |
8 July 2023 |
This table is for illustrative purposes and traders should check their VAT return or VAT online account
for definitive information about when they are required to submit and pay by.
Accounting Periods which straddle 01 January 2023 will be subject to the current, default surcharge,
regime.
For more information: see VAT: Penalties
| Filing frequency |
Annual (January start) |
| Return from to |
1 January 2023 to 31 December 2023 |
| First submission due date to which LSPs apply |
29 February 2024 |
| Earliest possible 1st LSP point |
1 March 2024 |
| First date LSP (penalty) could be applied |
28 February 2025 |
| First payment due date to which LPPs apply |
29 February 2024 |
| First date LPP could be applied |
31 March 2024 |
| First payment due date to which late payment interest applies |
29 February 2024 |
| First date late payment interest charge could be applied from |
1 March 2024 |
This table is for illustrative purposes and traders should check their VAT return or VAT online account
for definitive information about when they are required to submit and pay by.
Accounting Periods which straddle 01 January 2023 will be subject to the current, default surcharge,
regime.
For more information: see VAT: Penalties
| Filing frequency |
Annual (February start) |
| Return from to |
1 February 2023 to 31 January 2024 |
| First submission due date to which LSPs apply |
28 March 2024 |
| Earliest possible 1st LSP point |
29 March 2024 |
| First date LSP (penalty) could be applied |
31 March 2025 |
| First payment due date to which LPPs apply |
28 March 2024 |
| First date LPP could be applied |
28 April 2024 |
| First payment due date to which late payment interest applies |
28 March 2024 |
| First date late payment interest charge could be applied from |
29 March 2024 |
This table is for illustrative purposes and traders should check their VAT return or VAT online account
for definitive information about when they are required to submit and pay by.
Accounting Periods which straddle 01 January 2023 will be subject to the current, default surcharge,
regime.
For more information: see VAT: Penalties
| Filing frequency |
Annual (March start) |
| Return from to |
01 March 2023 to 29 February 2024 |
| First submission due date to which LSPs apply |
30 April 2024 |
| Earliest possible 1st LSP point |
01 May 2024 |
| First date LSP (penalty) could be applied |
30 April 2025 |
| First payment due date to which LPPs apply |
30 April 2024 |
| First date LPP could be applied |
31 May 2024 |
| First payment due date to which late payment interest applies |
30 April 2024 |
| First date late payment interest charge could be applied from |
01 May 2024 |
This table is for illustrative purposes and traders should check their VAT return or VAT online account
for definitive information about when they are required to submit and pay by.
Accounting Periods which straddle 01 January 2023 will be subject to the current, default surcharge,
regime.
For more information: see VAT: Penalties
| Filing frequency |
Annual (April start) |
| Return from to |
01 April 2023 to 31 March 2024 |
| First submission due date to which LSPs apply |
31 May 2024 |
| Earliest possible 1st LSP point |
01 June 2024 |
| First date LSP (penalty) could be applied |
29 May 2025 |
| First payment due date to which LPPs apply |
31 May 2024 |
| First date LPP could be applied |
01 July 2024 |
| First payment due date to which late payment interest applies |
31 May 2024 |
| First date late payment interest charge could be applied from |
01 June 2024 |
This table is for illustrative purposes and traders should check their VAT return or VAT online account
for definitive information about when they are required to submit and pay by.
Accounting Periods which straddle 01 January 2023 will be subject to the current, default surcharge,
regime.
For more information: see VAT: Penalties
| Filing frequency |
Annual (May start) |
| Return from to |
01 May 2023 to 30 April 2024 |
| First submission due date to which LSPs apply |
28 June 2024 |
| Earliest possible 1st LSP point |
29 June 2024 |
| First date LSP (penalty) could be applied |
30 June 2025 |
| First payment due date to which LPPs apply |
28 June 2024 |
| First date LPP could be applied |
29 July 2024 |
| First payment due date to which late payment interest applies |
28 June 2024 |
| First date late payment interest charge could be applied from |
29 June 2024 |
This table is for illustrative purposes and traders should check their VAT return or VAT online account
for definitive information about when they are required to submit and pay by.
Accounting Periods which straddle 01 January 2023 will be subject to the current, default surcharge,
regime.For more information: see VAT: Penalties
| Filing frequency |
Annual (June start) |
| Return from to |
01 June 2023 to 31 May 2024 |
| First submission due date to which LSPs apply |
31 July 2024 |
| Earliest possible 1st LSP point |
01 August 2024 |
| First date LSP (penalty) could be applied |
31 July 2025 |
| First payment due date to which LPPs apply |
31 July 2024 |
| First date LPP could be applied |
31 August 2024 |
| First payment due date to which late payment interest applies |
31 July 2024 |
| First date late payment interest charge could be applied from |
01 August 2024 |
This table is for illustrative purposes and traders should check their VAT return or VAT online account
for definitive information about when they are required to submit and pay by.
Accounting Periods which straddle 01 January 2023 will be subject to the current, default surcharge,
regime.
For more information: see VAT: Penalties
| Filing frequency |
Annual (July start) |
| Return from to |
1 July 2023 to 30 June 2024 |
| First submission due date to which LSPs apply |
30 August 2024 |
| Earliest possible 1st LSP point |
31 August 2024 |
| First date LSP (penalty) could be applied |
31 August 2025 |
| First payment due date to which LPPs apply |
30 August 2024 |
| First date LPP could be applied |
30 September 2024 |
| First payment due date to which late payment interest applies |
30 August 2024 |
| First date late payment interest charge could be applied from |
31 August 2024 |
This table is for illustrative purposes and traders should check their VAT return or VAT online account
for definitive information about when they are required to submit and pay by.
Accounting Periods which straddle 01 January 2023 will be subject to the current, default surcharge,
regime.
For more information: see VAT: Penalties
| Filing frequency |
Annual (August start) |
| Return from to |
1 August 2023 to 31 July 2024 |
| First submission due date to which LSPs apply |
30 September 2024 |
| Earliest possible 1st LSP point |
1 October 2024 |
| First date LSP (penalty) could be applied |
30 September 2025 |
| First payment due date to which LPPs apply |
30 September 2024 |
| First date LPP could be applied |
31 October 2024 |
| First payment due date to which late payment interest applies |
30 September 2024 |
| First date late payment interest charge could be applied from |
1 October 2024 |
This table is for illustrative purposes and traders should check their VAT return or VAT online account
for definitive information about when they are required to submit and pay by.
Accounting Periods which straddle 01 January 2023 will be subject to the current, default surcharge,
regime.
For more information: see VAT: Penalties
| Filing frequency |
Annual (September start) |
| Return from to |
1 September 2023 to 31 August 2024 |
| First submission due date to which LSPs apply |
31 October 2024 |
| Earliest possible 1st LSP point |
1 November 2024 |
| First date LSP (penalty) could be applied |
31 October 2025 |
| First payment due date to which LPPs apply |
31 October 2024 |
| First date LPP could be applied |
1 December 2024 |
| First payment due date to which late payment interest applies |
31 October 2024 |
| First date late payment interest charge could be applied from |
1 November 2024 |
This table is for illustrative purposes and traders should check their VAT return or VAT online account
for definitive information about when they are required to submit and pay by.
Accounting Periods which straddle 01 January 2023 will be subject to the current, default surcharge,
regime.
For more information: see VAT: Penalties
| Filing frequency |
Annual (October start) |
| Return from to |
1 October 2023 to 30 September 2024 |
| First submission due date to which LSPs apply |
29 November 2024 |
| Earliest possible 1st LSP point |
30 November 2024 |
| First date LSP (penalty) could be applied |
30 November 2025 |
| First payment due date to which LPPs apply |
29 November 2024 |
| First date LPP could be applied |
30 December 2024 |
| First payment due date to which late payment interest applies |
29 November 2024 |
| First date late payment interest charge could be applied from |
30 November 2024 |
This table is for illustrative purposes and traders should check their VAT return or VAT online account
for definitive information about when they are required to submit and pay by.
Accounting Periods which straddle 01 January 2023 will be subject to the current, default surcharge,
regime.
For more information: see VAT: Penalties
| Filing frequency |
Annual (November start) |
| Return from to |
1 November 2023 to 31 October 2024 |
| First submission due date to which LSPs apply |
31 December 2024 |
| Earliest possible 1st LSP point |
1 January 2025 |
| First date LSP (penalty) could be applied |
31 December 2025 |
| First payment due date to which LPPs apply |
31 December 2024 |
| First date LPP could be applied |
31 January 2025 |
| First payment due date to which late payment interest applies |
31 December 2024 |
| First date late payment interest charge could be applied from |
1 January 2025 |
This table is for illustrative purposes and traders should check their VAT return or VAT online account
for definitive information about when they are required to submit and pay by.
Accounting Periods which straddle 01 January 2023 will be subject to the current, default surcharge,
regime.
For more information: see VAT: Penalties
| Filing frequency |
Annual (December start) |
| Return from to |
1 December 2024 to 30 Novermber 2024 |
| First submission due date to which LSPs apply |
31 January 2025 |
| Earliest possible 1st LSP point |
1 February 2025 |
| First date LSP (penalty) could be applied |
29 January 2025 |
| First payment due date to which LPPs apply |
31 January 2025 |
| First date LPP could be applied |
3 March 2025 |
| First payment due date to which late payment interest applies |
31 January 2025 |
| First date late payment interest charge could be applied from |
1 February 2025 |
This table is for illustrative purposes and traders should check their VAT return or VAT online account
for definitive information about when they are required to submit and pay by.
Accounting Periods which straddle 01 January 2023 will be subject to the current, default surcharge,
regime.
For more information: see VAT: Penalties
| Filing frequency |
Non-standard tax periods |
| Return from |
First accounting period starting on or after 1 January 2023 |
| Return ends |
Varies, depending on period length |
| First submission due date to which LSPs apply |
One month and 7 days after end of period |
| Earliest possible 1st LSP point |
One month and 8 days after end of period |
| First date LSP (penalty) could be applied |
Varies, depending on period length |
| First payment due date to which LPPs apply |
One month and 7 days after end of period |
| First date LPP could be applied |
31 days after payment due date |
| First payment due date to which late payment interest applies |
One month and 7 days after end of period |
| First date late payment interest charge could be applied from |
One month and 8 days after end of period |
This table is for illustrative purposes and traders should check their VAT return or VAT online account
for definitive information about when they are required to submit and pay by.
Accounting Periods which straddle 01 January 2023 will be subject to the current, default surcharge,
regime.
For more information: see VAT: Penalties