Anchor Hanover submits a VAT return every 3 months, for the periods ending February, May, August and November. As a default, all companies and groups submit quarterly, but applications can be made to submit returns monthly. Anchor 2020 and HHL both submit monthly returns because they are in a repayment position - i.e. they are claiming money back from HMRC with every return, so its beneficial to file more frequently and receive the money more quickly. There is also an annual VAT return scheme, but you can only apply to join this scheme if you have a turnover of £1.35million or less.