Once you complete the VAT return, you start making quarterly interim payments for the VAT you estimate that you’ll owe. This method allows you to budget more carefully and because payments are spread throughout the year, it’s often better for cash flow. However, you may end up over-paying or underpaying HMRC at times, so you may be required to make a final balance payment or apply for... https://tribocon.com/outsource-vat-return-services