Every registered person must submit a return for each prescribed accounting period showing the VAT payable and repayable.

Deadline for receipt of VAT return

If a VAT return is to be submitted on a paper Form VAT 100, it must be received by HMRC not later than the last day of the month that follows the end of the period to which it relates (Value Added Tax Regulations 1995 (SI 1995/2518), reg. 25; Directive 2006/112, art. 250).

Thus, for a return period ending on 31 December HMRC must receive the paper return by the following 31 January, subject to the seven-day extension which is discussed at ¶55-500 for electronic payment, etc.

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