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You must pay your VAT bill by the deadline shown on your VAT return.

There are different deadlines if you use:

• the Annual Accounting Scheme
• VAT payments on account

Paying your bill on time

Make sure your payment will reach HMRC鈥檚 bank account by the deadline.

Check what to do if you cannot pay your tax bill on time.

How to pay

You can:

• pay your VAT bill by Direct Debit
• pay VAT payments on account
• pay your VAT bill using another payment method

Getting VAT repayments

HMRC does not use Direct Debit bank account details for VAT repayments.

To get VAT repayments paid into your bank account, . Otherwise HMRC will send you a cheque.

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

You鈥檒l need to use your 9-digit聽VAT聽registration number, without spaces, as the payment reference. You can find your registration number:

• in your聽
• on your聽VAT聽registration certificate

If you鈥檙e paying a surcharge or penalty, you鈥檒l need to use your 14-character reference number starting with X.

You鈥檒l find this on the letter HMRC sent you about your surcharge or penalty.

Pay your VAT bill online

You can pay HM Revenue and Customs (HMRC) online by:

• approving a payment through your bank account using your online banking details
• debit or corporate credit card

You鈥檒l need your online banking details or your card ready before you start.

If you pay through your online bank account

You can select a date to pay, as long as it鈥檚 before your payment is due.

Check your account to make sure that the payment has gone out on the correct day. If the payment has not gone out as expected, speak to your bank.

The payment is usually instant but can take up to 2 hours to show in your bank account.

If you pay by debit or corporate credit card

You can pay with:

• a corporate credit card
• a corporate debit card
• a personal debit card

There鈥檚 a non-refundable fee if you pay with a corporate credit card or a corporate debit card. There鈥檚 no fee if you pay with a personal debit card.

HM Revenue and Customs (HMRC) will accept your payment on the date you make it (even on bank holidays and weekends) - not the date it reaches their account.

If you鈥檙e unable to pay your VAT bill in full by card, you should use another payment method like a bank transfer.

Paying from a UK bank account

You can pay HM Revenue and Customs (HMRC) directly from a UK bank account with Faster Payments, CHAPS or Bacs.

Contact your bank or use your online bank account or banking app to make the payment.

Use the following bank details for HMRC:

• Sort code - 08 32 00
• Account number - 11963155
• Account name - HMRC VAT

How long it takes

Check your bank鈥檚 processing times before you pay.

Faster Payments usually reach HMRC on the same or next day, including weekends and bank holidays.

CHAPS payments usually reach HMRC the same working day if you pay within your bank鈥檚 processing times.

Bacs payments usually take 3 working days.

Paying from an overseas bank account

You can make a transfer from your overseas bank account by CHAPS.

To pay from an overseas bank account, use the following bank details for HMRC:

• Account number (IBAN) - GB36 BARC 2005 1773 1523 91
• Business Identifier Code (BIC) - BARCGB22
• Account name - HMRC VAT

At your bank or building society

You鈥檒l need to聽order paying-in slips online or by phone聽from HM Revenue and Customs (HMRC) before you can pay this way. It can take up to 6 weeks for them to arrive.

Use the paying-in slips to pay at your own bank or building society by cash or cheque. Make your cheque payable to 鈥楬M Revenue and Customs only鈥�.

You need to write a reference number on the back of your cheque:

• if you鈥檙e paying a VAT bill - use your 9-digit VAT registration number

• if you鈥檙e paying a surcharge or penalty - use your 14-character reference number starting with X

Allow 3 working days for your payment to reach HM Revenue and Customs鈥� bank account.

Standing order

Businesses using the聽Annual Accounting Scheme聽or making payments on account can pay a聽VAT聽bill by standing order. Standing orders take 3 working days to reach HM Revenue and Customs鈥� (HMRC) bank account.

Annual Accounting Scheme

Ask to pay by standing order on your application form for the聽Annual Accounting Scheme.

After you鈥檝e received a letter from聽HMRC聽accepting your application, set up a standing order either:

• 耻蝉颈苍驳听蹿辞谤尘听VAT听622
• with your bank - use the same details for paying聽by bank transfer

Payments on account

Set up a standing order either:

• 耻蝉颈苍驳听蹿辞谤尘听VAT听622
• with your bank - use the same details for paying聽by bank transfer