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.
Sign up to get email reminders when your VAT Returns are due – log in to your online account and go to ‘Your contact details’ in the ‘Update personal details’ section.