VAT RETURNS
You usually submit a VAT Return to HM Revenue and Customs every 3 months. This is known as your ‘accounting period’.
The VAT Return records things for the accounting period like:
your total sales and purchases
the amount of VAT you owe
the amount of VAT you can reclaim
what your VAT refund from HMRC is
You must submit a VAT Return even if you have no VAT to pay or reclaim.