Question：Neville's VAT period ends on 31 August. He submits his return online and pays VAT electronically. By what date is he required to submit a VAT return?

　　A. 10 October.

　　B. 7 October.

　　C. 30 September.

　　D. 14 September.

　　The correct answer is: 7 October.

　　When submitted online (with electronic payment of VAT) the submission date is extended by 7 days from 30 September to 7 October.