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Accountancy & Tax Compliance

VAT Returns
& Making Tax Digital

A business must register for VAT when its taxable turnover for the last 12 months goes over £90,000, or is expected to within the next 30 days. Registered businesses usually submit a VAT Return every quarter through Making Tax Digital-compatible software, with the return and payment due one calendar month and 7 days after the period ends. We handle VAT registration, quarterly returns and Making Tax Digital compliance.

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Who this is for

  • Businesses approaching or over the £90,000 VAT registration threshold
  • Businesses considering voluntary registration to reclaim VAT on their costs
  • VAT-registered businesses that need quarterly returns prepared and filed through MTD software
  • Businesses that have picked up late-submission penalty points

How we help

  • Check when registration is required and handle the VAT registration
  • Prepare and submit VAT Returns through Making Tax Digital-compatible software
  • Advise on the VAT rate that applies to your goods and services
  • Keep your VAT records in the digital form Making Tax Digital requires

What’s included

  • VAT registration, compulsory or voluntary
  • Quarterly VAT Returns prepared and submitted
  • Making Tax Digital-compatible digital records and filing
  • Advice on the VAT rate that applies to your goods and services

Key dates and figures

Checked against GOV.UK on 24 September 2026. Rates and thresholds change, so confirm how they apply to your own circumstances before acting on them.

Registration threshold

Taxable turnover over £90,000 in the last 12 months, or expected in the next 30 days

Source: Register for VAT
When to register

Within 30 days of the end of the month in which you went over the threshold

Source: Register for VAT
VAT rates

Standard 20%, reduced 5%, zero 0%; some supplies are exempt

Source: VAT rates
Return and payment deadline

Usually one calendar month and 7 days after the end of the VAT period

Source: Submit a VAT Return
Making Tax Digital

VAT Returns must be submitted using MTD-compatible software unless you are exempt

Source: Submit a VAT Return
Late submission

Penalty points per late return; at 4 points (quarterly filers) a £200 penalty

Source: Penalty points and penalties if you submit your VAT Return late
Expert Answers

VAT & Making Tax Digital: Frequently Asked Questions

Plain answers to the questions we are asked most often.

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Related insights

  • Penalty Points for Late Filing of VAT Returns

Speak to Our Team

Tell us about your business or your personal tax affairs, and we will explain how we can help.

Request a Consultation

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