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Do you still need to file a VAT return?

A general guide, not advice, based on GOV.UK guidance on VAT returns and cancelling registration.

What you must file during quiet periods

  • Every VAT period, without exception, while you are registered. HMRC sets the same deadlines whether you traded or not.
  • A nil return if you had no sales and no purchases to reclaim. Upload a CSV with zero in all nine boxes.
  • A normal return if you had any costs with VAT you can reclaim, even with no sales. You may get a repayment.
  • Through MTD software, like any other return, unless HMRC has agreed you are exempt.

Seasonal, dormant or stopped: what applies

Your situationWhat to do
Seasonal: trading part of the yearStay registered and file every return. Nil returns in the quiet months, normal returns in the busy ones
Temporarily dormant, planning to restartStay registered and file nil returns, or think about cancelling if turnover will be £88,000 or less
Stopped making taxable supplies for goodCancel your VAT registration within 30 days and file a final return

How to file a nil VAT return

  1. Check there really was nothing to report: no sales, and no VAT on costs you could reclaim.
  2. Upload a CSV with zero in all nine boxes.
  3. Submit by the usual deadline, 1 calendar month and 7 days after the period ends.
  4. Keep HMRC's receipt and a short note of why the period was nil.

Download our sample CSV: it already has zero in every box.

Should you cancel your VAT registration?

  • You must cancel within 30 days if you stop trading or stop making VAT taxable supplies.
  • You can choose to cancel if you expect your VAT taxable turnover in the next 12 months to be £88,000 or less.
  • Before you cancel, think about what you lose: you stop charging VAT, but you also stop reclaiming it. You may have to pay VAT on stock and assets you still hold, if it is over £1,000.
  • If you will restart soon, staying registered and filing nil returns is often simpler than registering again.

For more detail, see is VAT deregistration worth it.

Common mistakes

  • Skipping returns in the quiet season. Each late or missing return earns a penalty point.
  • Filing nil when you had reclaimable costs, and missing a repayment.
  • Estimating figures instead of using your records.
  • Staying registered after stopping for good, when you must cancel within 30 days.

Nil returns in a minute, from £5 a month

Swift VAT Pro shows every VAT period that is due, so quiet periods are not missed. Upload a CSV of zeros, or your figures, and submit.

  1. Connect to HMRC on HMRC's own page with your Government Gateway sign-in. We never see that password.
  2. See your VAT periods, due dates, amounts owed and payments, read from HMRC.
  3. Upload your nine box totals as a CSV. Box 3 and Box 5 are worked out and every box is checked.
  4. Submit and keep HMRC's receipt. Reminder emails arrive before each due date.
Start your 7-day free trialSee how it works

No card needed · From £5 a month · Plans for up to 100 businesses · Filing through HMRC's MTD service since 2019

Final thoughts

A quiet period does not pause your VAT returns. File a nil return for each period on time, keep a note of why, and cancel your registration only when you have stopped for good or your turnover will stay low.

Disclaimer: This guide gives general information, not advice for your business. If you are unsure how the rules apply to you, speak to an accountant or contact HMRC.

Frequently asked questions

Checked against GOV.UK guidance on cancelling VAT registration, VAT penalty points and VAT return deadlines. November 2026.

Do I need to file a VAT return if I had no sales?
Yes. While you are VAT registered, you must file a return for every period. If you had no sales and nothing to reclaim, file a nil return with zero in all nine boxes.

Does a late nil return get a penalty point?
Yes. Late nil returns earn penalty points in the same way as any other return.

Can I reclaim VAT when I had no sales?
Yes, if you had business costs with VAT you can reclaim. File a normal return rather than a nil return, and you may get a repayment.

When must I cancel my VAT registration?
Within 30 days of stopping trading or stopping making VAT taxable supplies.

Can I cancel my VAT registration if my turnover drops?
You can choose to cancel if you expect your VAT taxable turnover in the next 12 months to be £88,000 or less.

Nil returns in a minute, from £5 a month.

Swift VAT Pro files your return to HMRC from the spreadsheet you already keep. From £5 a month.

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