VAT return periods: quarters and stagger groups

The rule

1. You usually send a VAT Return to HMRC every 3 months, your accounting period.

   ›What GOV.UK says

   “You usually need to send a VAT Return to HMRC every 3 months. This is known as your 'accounting period'.”

   Report a problem

2. HMRC staggers quarterly tax periods in three groups, ending March, June, September and December; April, July, October and January; or May, August, November and February.

   ›What HMRC says

   “In order to spread the flow of returns evenly over the year, tax periods are staggered.”

   “March, June, September, December”

   “April, July, October, January”

   “May, August, November, February”

   Report a problem

3. HMRC tells you your tax periods on your certificate of registration.

   ›What HMRC says

   “are notified of their tax periods by the Certificate of Registration”

   Report a problem

How Bilbx applies it

• Tax Lab, part of Bilbx Premium, shows your VAT for each filing period, and starts with quarters ending March, June, September and December.
• If your certificate of registration shows quarters ending in other months, set them in Settings.
• In Settings you can choose monthly, every two, three or six months, or yearly, and the month a period ends in.
• A period that crosses the end of your tax year keeps each receipt in its own year's return.

Worked examples

Bilbx's own tests run these exact cases against the website and the app.

• 5 April 2026

  Filing:

  Quarterly, ending Mar, Jun, Sep, Dec

  Tax Lab's period:

  1 April 2026 to 30 June 2026

• 31 March 2026

  Filing:

  Quarterly, ending Mar, Jun, Sep, Dec

  Tax Lab's period:

  1 January 2026 to 31 March 2026

• 5 April 2026

  Filing:

  Quarterly, ending Jan, Apr, Jul, Oct

  Tax Lab's period:

  1 February 2026 to 30 April 2026

• 6 April 2026

  Filing:

  Quarterly, ending Feb, May, Aug, Nov

  Tax Lab's period:

  1 March 2026 to 31 May 2026

• 5 April 2026

  Filing:

  Monthly

  Tax Lab's period:

  1 April 2026 to 30 April 2026

Check a receipt

Enter a receipt to see what Bilbx does with it under the UK's rules. It is worked out in your browser by the same code the app runs, and nothing you enter is sent or stored.