I have completed my first VAT return to HMCR for quarter 1st. Nov to 31st. January. Two entries I made after 31st. January were placed in my return for next quarter ie 1Feb to 30th. April. Must I make all entries before the end date of quarter?
Any entries whose dates fall within the relevant quarter and that you enter before you submit the return should be included correctly, anything you enter after submitting the relevant return will be included in the next one even if it’s back dated to the previous quarter.
But depending what VAT scheme you’re on what counts as “entries” will vary - if you’re on accrual accounting then any invoice or purchase whose date is on or before 31st Jan belongs in the Nov-Jan quarter, but if you’re on cash accounting then only those items which were actually paid in the quarter count. For cash accounting, if you have a (sale or purchase) invoice dated 30th January that was paid on 3rd Feb then it belongs in the Feb-Apr quarter, not the Nov-Jan one.