VAT return submission deadlines are set in law and do not change when the due date falls on a weekend. The rules are set in Regulations 25 and 40 of The Value Added Tax Regulations 1995.

The statutory deadline for submitting a VAT return is one calendar month plus seven days after the end of the VAT period. This is a fixed date.

VAT returns can still be submitted at weekends. Where a business is unable to submit at the weekend, the return should be filed before the due date to make sure it is received by HMRC on time.

There is no ‘next working day’ concession for VAT return submissions. Returns submitted after the statutory due date are late and will receive a late submission point or penalty.

HMRC has stated in a recent agent update that it is aware that some external websites and search summaries suggest that VAT returns can be submitted on the next working day if the due date falls on a weekend. This advice is incorrect.