Great Britain VAT Filing and Payment Reference

Updated 8 days ago

Look up your Great Britain filing frequency, deadline, and payment mechanics. Kintsugi prepares and files your UK VAT returns through our filing partner once your registration is live.

Filing Frequency

Field	Value
Default frequency	Quarterly
Available frequencies	Monthly, quarterly, and annual. Annual can be set on a fiscal year or a calendar year basis
Who files monthly	Businesses that request it, commonly those in a regular repayment position
Who files annually	Businesses accepted onto the Annual Accounting Scheme, which has its own eligibility rules
Nil returns	Required. You file for every period even with no activity
Who sets the frequency	HMRC assigns it at registration. You select a preference when you submit through Kintsugi
Filing method	Electronically through HMRC online services under Making Tax Digital for VAT

Deadlines

Field	Value
Standard return deadline	One calendar month and seven days after the end of the period
Quarterly example	A period ending 30 June is due 7 August
Monthly example	A period ending 31 May is due 7 July
Payment deadline	The same date as the return, and the money must have cleared into HMRC's account by then
Annual accounting, period of 4 to 12 months	Two months after the end of the accounting period
Annual accounting, period under 4 months	One month after the end of the accounting period
Weekend and bank holiday treatment	The payment must clear on the last working day before the deadline if the deadline falls on a weekend or bank holiday
First return period	Runs from your effective registration date, and can be longer or shorter than a standard period

Payment

Field	Value
Currency	GBP
Who remits	You. Kintsugi prepares and files the return, and the payment to HMRC stays with you
Payment methods	Direct debit, faster payments, bank transfer, or debit or corporate credit card through HMRC's payment service
Reference required	Your nine-digit VAT registration number
Direct debit timing	HMRC collects three working days after the return deadline where a direct debit is set up
Repayments	HMRC pays repayments to the bank account on your VAT record, normally within 30 days
Late payment	HMRC charges late-payment penalties and interest. Kintsugi does not calculate these

Records And Making Tax Digital

Field	Value
Digital records required	Yes. Making Tax Digital for VAT requires digital record keeping and a digital submission path
Record retention	Six years
VAT invoice retention	Six years, including copies of invoices you issue
What Kintsugi retains	Your transaction data, calculated VAT, and the returns filed through Kintsugi
What you retain	Your own invoices, contracts, and supporting records

What Is Not Included Here

Input tax credit and your net position. Kintsugi does not calculate input VAT. You can enter it in Kintsugi if you want it reflected in your figures.
VAT special schemes. Flat Rate, Cash Accounting, Annual Accounting, and the retail schemes change how the return is prepared. Kintsugi calculates on standard VAT accounting.
Penalties and interest. Kintsugi does not calculate HMRC late-registration, late-filing, or late-payment charges, and does not track points under HMRC's penalty points system.
EC Sales Lists and Intrastat. These no longer apply to Great Britain following EU exit. Northern Ireland reporting obligations for goods are not in scope.
Back filings for periods before your registration date. Raise these with us so they can be assessed separately.

This article is general information about how Kintsugi works, not tax advice for your specific situation.

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