What VAT period should I use?

When you register for VAT, HMRC advise you of the VAT periods you'll submit for.

If you submit quarterly your VAT period falls into one of the following staggers:

• March > June > September > December
• April > July > October > January
• May > August > November > February

If necessary, you can apply to HMRC to have your VAT period end pattern changed to a different pattern, or request to submit monthly or annual VAT Returns.

TIP: If HMRC change your submission periods, this will be automatically reflected in the submission period drop-down when you submit your VAT Return.

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