When to do a VAT Return
A VAT Return is a form you fill in to tell HM Revenue and Customs (HMRC) how much VAT you’ve charged and how much you’ve paid to other businesses.
You usually need to send a VAT Return to HMRC every 3 months. This is known as your ‘accounting period’.
If you’re registered for VAT, you must submit a VAT Return even if you have no VAT to pay or reclaim.