Small Business Accountants

How Do I Find My VAT Quarter?

Your VAT quarter depends on the month you registered for VAT. HMRC assigns one of three quarterly cycles: January, April, July and October; February, May, August and November; or March, June, September and December. Returns and payments are due one calendar month and seven days after the quarter ends for online filers. Check your exact dates in your HMRC Business Tax Account.

By Jordan Macey MAAT Reviewed by Noor Fiaz Updated 16 Apr 2026 1

Key takeaways

HMRC assigns one of three standard VAT quarterly cycles based on your registration date: January/April/July/October, February/May/August/November, or March/June/September/December. Your cycle is set automatically when you register.
VAT returns filed online or through Making Tax Digital software are due one calendar month and seven days after the end of each quarter, giving extra time over paper filing.
Payment of any VAT owed must reach HMRC by the same deadline as the return if you pay electronically, so one calendar month and seven days after the quarter ends.
You can check your VAT quarter dates, upcoming return deadlines and payment due dates by signing into your HMRC Business Tax Account through Government Gateway at GOV.UK.
Making Tax Digital for VAT has been mandatory for all VAT-registered businesses since April 2022, requiring returns to be filed using compatible software rather than manually.

If you’re a business owner in the UK, you’ve probably heard of VAT (Value Added Tax). It’s a tax that is added to the cost of goods and services, and it’s collected by the government. One of the most important things to know as a business owner is when you need to pay your VAT. Knowing your VAT quarter is key to ensuring you stay compliant with the law and don’t end up with hefty fines. So, how do you find your VAT quarter? The first thing you need to do is to determine when your VAT quarter begins. This is based on when you register for VAT. If you registered for VAT on the 1st of January, for example, your VAT quarter will begin on the 1st of January. If you registered for VAT on the 15th of February, your VAT quarter will begin on the 15th of February. Once you know when your VAT quarter begins, you can then work out when it ends. The end of your VAT quarter is always the last day of the month in which you registered for VAT. For example, if you registered for VAT on the 15th of February, your VAT quarter will end on the 28th of February (or 29th if it’s a leap year). You can also use the HMRC’s online VAT calculator to work out your VAT quarter. All you need to do is enter your VAT registration date and the calculator will tell you when your VAT quarter begins and ends. This can be a useful tool if you’re unsure of when your VAT quarter begins and ends. Once you know when your VAT quarter begins and ends, you can then work out when you need to pay your VAT. If you’re registered for the standard VAT scheme, you’ll need to make a payment to HMRC by the end of the month following the end of your VAT quarter. So, if your VAT quarter ends on the 28th of February, you’ll need to make your payment to HMRC by the end of March. If you’re registered for the flat rate scheme, you’ll need to pay HMRC by the end of the month following the end of your VAT quarter. So, if your VAT quarter ends on the 28th of February, you’ll need to make your payment to HMRC by the end of March. It’s important to note that you’ll need to make sure you have enough funds in your bank account to cover the payment. If you don’t, you may be charged a late payment penalty. Finding your VAT quarter can seem like a daunting task, but it doesn’t have to be. By following the steps outlined above, you’ll be able to easily determine when your VAT quarter begins and ends, as well as when you need to make your payment to HMRC.

Frequently asked questions

What is a VAT quarter?

A VAT quarter is a three-month accounting period used to calculate and report the VAT you owe or are owed by HMRC. At the end of each quarter, you submit a VAT return showing output tax charged on sales and input tax paid on purchases. Most VAT-registered businesses have four quarters per year, though the Annual Accounting Scheme offers a different cycle.

What are the three VAT quarterly cycles?

HMRC uses three standard quarterly cycles. The first runs January to March, April to June, July to September and October to December. The second runs February to April, May to July, August to October and November to January. The third runs March to May, June to August, September to November and December to February. Your cycle is set when you register for VAT.

How do I find my VAT quarter dates?

Sign into your Business Tax Account at GOV.UK using your Government Gateway credentials and navigate to the VAT section. Your account displays your assigned quarterly periods, upcoming return deadlines and any outstanding payments. Your original VAT registration certificate (Form VAT4) also shows the stagger group HMRC assigned. You can call the HMRC VAT helpline on 0300 200 3700 if you cannot access your account.

When is the deadline for submitting a VAT return?

For businesses filing online or through Making Tax Digital compatible software, the VAT return is due one calendar month and seven days after the quarter ends. For example, a quarter ending 31 March has a return deadline of 7 May. Paper filers have an earlier deadline of one calendar month after the quarter end, but paper filing is no longer available for MTD-mandated businesses.

When is the deadline for paying VAT?

If you pay electronically, the payment deadline matches the return deadline: one calendar month and seven days after the quarter ends. HMRC must receive cleared funds by that date, so allow processing time for bank transfers. Direct debit payments are collected automatically around three working days after the deadline. Cheque payments, where permitted, must arrive by the earlier paper deadline of one calendar month after the quarter end.

Can I change my VAT quarter dates?

Yes. You can request a change to your VAT quarter dates by writing to HMRC or calling the VAT helpline on 0300 200 3700. HMRC will move you to a different stagger group, which shifts your quarter end months. A change may be useful if your current quarter end falls at a busy time for your business or if you want your VAT periods to align with your financial year end.

What does Making Tax Digital mean for my VAT returns?

Since April 2022, all VAT-registered businesses must keep digital records and file VAT returns using Making Tax Digital compatible software. You can no longer submit returns manually through the HMRC portal. Your software connects to HMRC systems and submits the return directly. The quarterly cycle and deadlines remain the same, but records must be maintained digitally throughout each period.

Can I file VAT returns annually instead of quarterly?

Yes, if your estimated VAT-taxable turnover is £1.35 million or less you can apply for the Annual Accounting Scheme. Under this scheme, you submit one VAT return per year and make advance payments (monthly or quarterly) towards your estimated bill throughout the year. A balancing payment or refund is settled when the annual return is filed. This can simplify administration for smaller businesses.