1091 - Final month of last VAT return submitted

This is the final month of the last VAT Return submitted and not the date of when the return was due or submitted to HM Revenue & Customs. Please select N/A if you (or your client) have recently registered for VAT but have not yet submitted a VAT return.

• if VAT Returns are sent each month, please use the month for the last VAT return submitted
• if you (or your client) use the Annual Accounting Scheme and have submitted only one VAT Return each year, please select the month the last VAT Return period ended
• if you (or your client) have Non Standard Tax Periods (the VAT return does not finish at the end of a month) please use the month in which the VAT period ends
• if you are registered for VAT in the Isle of Man please select N/A