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Use your VAT online account to set up a Direct Debit.

Set up the Direct Debit at least 3 working days before you submit your VAT return, otherwise the payment will not be taken from your bank account.

If you file your VAT return late, your payment will be taken 3 days after you file your return.

If you鈥檝e not used your Direct Debit for 2 years or more, check with your bank that it is still set up.

Set up a Direct Debit

Before you start

You鈥檒l need your 9-digit VAT registration number to make a payment.

Find your registration number:

• in your
• on your VAT registration certificate

Do not put any spaces between the digits when paying your VAT bill.

If you need to pay a VAT surcharge or penalty

You鈥檒l need to use your 14-character reference number starting with X when you pay.

You鈥檒l find this on the letter HM Revenue and Customs (HMRC) sent you about your surcharge or penalty.

After you鈥檝e set up the Debit Debit

Once you鈥檝e set up the Direct Debit and submitted your return, payments will be collected automatically from your bank account 3 working days after the payment deadline on your VAT 谤别迟耻谤苍.听

When you cannot pay by Direct Debit

You must pay in a different way if you:

• use an overseas bank account to pay your VAT bill
• are an insolvency practitioner
• have a VAT payments on account arrangement
• are approved to send paper VAT returns