Annual accounting (United Kingdom)
Key domestic legislation: VAT Regulations 1995 (SI 1995/2518), Part VII
The normal VAT return filing period for UK businesses is quarterly. Businesses that are normally in a repayment position can apply to file monthly returns instead of quarterly returns. The same applies to very large businesses that are required to make monthly payments on account (see 55.26).
Businesses with turnover of £1.35 million or less can apply to join
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Web page updated on 17 Mar 2025 15:48