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How UK VAT Filings work and what Quarter End groups (QE1, QE2, QE3) mean?

UK VAT filings use unique quarterly cycles. HMRC assigns businesses to one of three Quarter End groups (QE1, QE2, QE3), which determine when each quarter starts and ends. Below we explain how these groups work and how you can recognise your period.

In the United Kingdom, VAT filings work a bit differently than you might expect. While EU countries use fixed calendar quarters, the UK uses staggered quarters: quarterly periods that differ per business.

When you register for UK VAT, HMRC automatically assigns your business to one of three Quarter End groups: QE1, QE2 or QE3. This group determines exactly when your quarterly periods begin and end. Because of this system, UK VAT periods can sometimes look unusual or longer — that’s completely normal.

The three Quarter End groups

QE1 – Quarters ending in January, April, July, October

Quarter Period
Q1 1 November – 31 January
Q2 1 February – 30 April
Q3 1 May – 31 July
Q4 1 August – 31 October

Good to know: these quarters overlap calendar years. For example, Q1 includes November and December of the previous year.

QE2 – Quarters ending in February, May, August, November

Quarter Period
Q1 1 December – 28/29 February
Q2 1 March – 31 May
Q3 1 June – 31 August
Q4 1 September – 30 November

Good to know: this cycle shifts one month later compared to QE1.

QE3 – (Standard) Quarters ending in March, June, September, December

Quarter Period
Q1 1 January – 31 March
Q2 1 April – 30 June
Q3 1 July – 30 September
Q4 1 October – 31 December

Good to know: these are the only quarters that match the regular calendar quarters.

How to check which QE group you are in

You don’t need to choose anything yourself — HMRC assigns the group during registration.

On your VAT Registration Certificate, you’ll find the first “quarter ending month”. That month tells you exactly which group you’re in:

  • Quarter ending January → QE1

  • Quarter ending February → QE2

  • Quarter ending March → QE3

After that, the cycle repeats the same way every year.

Why this matters

Your QE group determines:

  • the exact date ranges of your UK VAT periods

  • how your filings appear inside My Staxxer

  • how we automatically assign and process your UK filings

Because these UK quarters don’t line up with calendar quarters, some periods may look longer or slightly unusual. No worries — that’s simply how the system works.

How to read the UK notation in My Staxxer

In My Staxxer, UK VAT periods use a fixed notation in the column 'Filing Period', for example “QE1 January – 2025”.
This means:

  • QE1 → your Quarter End group

  • January → the quarter ending month linked to that filing period

  • 2025 → the year in which that quarter ends

Because UK quarters don’t match standard calendar quarters, the quarter ending month may be later than the actual quarter start date. This notation follows the same structure HMRC uses.