The due date for sending a VAT return and any required VAT payment is normally the last day of the month following the end of the VAT return period. However, persons who electronically pay the VAT due on their returns automatically receive a seven‐calendar-day extension for the submission of the return and the payment (Value Added Tax Regulations 1995, reg. 40(4) and (5)). This can be taken on a return-by-return basis.
However, the following are not entitled to the additional seven days:
(1)persons in the payment-on-account scheme for large traders (¶55-410); and