This is just like the standard VAT accounting method, except that you don’t fill in quarterly returns. Instead, you have an annual VAT reporting and payment deadline. Some businesses keep this the same as their corporation tax filing date, for simplicity. Once you complete the VAT return, you start making quarterly interim payments for the VAT you estimate that you’ll owe. This me... https://tribocon.co.uk/outsource-vat-return-services