Updated for 2026/27 Tax Year
VAT Annual Accounting Calculator
Calculate your interim VAT payments under the Annual Accounting Scheme. Make fixed payments throughout the year with one annual return.
Calculate Annual Accounting Payments
Enter your estimated annual VAT liability
Payment Schedule
Month 4
£3000.00
25%
Month 7
£3000.00
25%
Month 10
£3000.00
25%
Balancing Payment (Month 14)
£3000.00
Remaining 25% + any adjustment
Total Interim Payments
£9000.00
Average Monthly Cash Flow
£1000.00
Annual Accounting Eligibility
Can Join If
- • VAT taxable turnover £1.35m or less
- • Up to date with VAT returns and payments
- • Been VAT registered for at least 12 months
Must Leave If
- • Turnover exceeds £1.6m
- • Stop being eligible
- • HMRC cancels your use of the scheme
Related Calculators
Benefits
Only one VAT return per year, better cash flow management, and predictable payments.