VAT returns and Making Tax Digital in 2026
Check whether registration is required, review the nine-box return and meet the usual submission and payment date.
01
Registration and return dates
The current compulsory VAT registration threshold is £90,000 of taxable turnover. Different rules apply to businesses not established in the UK and voluntary registration may be useful below the threshold.
VAT returns are usually quarterly. The online return and cleared payment are normally due one calendar month and 7 days after the end of the VAT period. A nil return is still required while registered.
02
Submit through AIS
- Open Tax > VAT Returns and choose the period due for submission.
- Reconcile sales, expenses, credit notes, imports and reverse-charge entries through the period end.
- Review VAT on sales, VAT reclaimed and the net amount in box 5.
- Inspect the full nine-box return and resolve unusual movements.
- Confirm the declaration and submit using the connected HMRC workflow.
- Record the payment or repayment when it clears the bank.
The statutory VAT date does not move just because it falls on a weekend or bank holiday. Allow enough time for payment to clear.
Sources and review notes
AIS rewrote this guide for its own workflows. Crunch Help informed the software process; linked HMRC guidance is the authority for UK rules, rates and deadlines.