HMRC has informed ICAEW that it has seen an increase in businesses submitting VAT returns late where the deadline falls on a weekend (ie, Saturday or Sunday) or Bank Holiday. HMRC believes that this may be due to businesses relying on incorrect information published online. A contributing factor could be AI software using the incorrect information to generate answers to questions posed by businesses.

The general rule is that the business must submit its VAT return for a VAT accounting no later than one calendar month and 7 days after the end of that accounting period (VAT Notice 700/12). The VAT due to HMRC for the period should clear HMRC’s account by the same due date.

This remains the case if the due date falls on a weekend or a Bank Holiday. For example, the due date for the VAT period ended 30 April 2026 is Sunday, 7 June 2026, as illustrated in the table below. The date does not change despite falling on a weekend.    

The circumstances in which the general rule does not apply include: 

• where a paper return is filed, in which case the return must reach HMRC by the deadline stated on the return. This is generally the last day of the month following the end of the return period; and 
• where the business uses the VAT annual accounting scheme, in which case the deadline is two months after the end of the period. 

A business that submits a VAT return or pays VAT late may be liable to interest and penalties.