HM Revenue & Customs

Surcharges VAT period end

This is the period covered by the VAT Return, shown in the format month/year (mm yy). For example, if the return covered the period from 1st June 2010 to 31st August 2010, the period will be shown as 08 10.

If you have de-registered for VAT the period that runs up to the last day of your VAT registration will be shown as 'Final'.