You usually submit a VAT Return to HM Revenue and Customs (HMRC) every 3 months. This period of time is known as your ‘accounting period.’

The VAT Return records things for the accounting period like:

• your total sales and purchases
• the amount of VAT you owe
• the amount of VAT you can reclaim
• what your VAT refund from HMRC is

You must submit a VAT Return even if you have no VAT to pay or reclaim.

Final VAT Returns

You have to submit a final VAT Return when you cancel your VAT registration.

HMRC will send you a paper version to complete if your registration is cancelled because you’re insolvent.