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’ve 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 Set up now Before you start You’ll need your 9-digit VAT registration number to make a payment. Find your registration number: in your VAT online account 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’ll need to use your 14-character reference number starting with X when you pay. You’ll find this on the letter HM Revenue and Customs ( HMRC ) sent you about your surcharge or penalty. After you’ve set up the Debit Debit Once you’ve 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 return. 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 cannot set up a Direct Debit to automatically take payments for a VAT surcharge or penalty , you can pay these in a different way .

Pay using another payment method

You’ll need to use your 9-digit VAT registration number, without spaces, as the payment reference. You can find your registration number: in your VAT online account on your VAT registration certificate If you’re paying a surcharge or penalty , you’ll need to use your 14-character reference number starting with X. You’ll find this on the letter HMRC sent you about your surcharge or penalty. You can use the VAT payment deadline calculator to work out how much time to allow. 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’ll need your online banking details or your card ready before you start. Pay now If you pay through your online bank account You can select a date to pay, as long as it’s 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 You cannot pay with a personal credit card. There’s a non-refundable fee if you pay with a corporate credit card or a corporate debit card. There’s 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’re 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’s 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’s 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 Barclays Bank PLC 1 Churchill Place London United Kingdom E14 5HP At your bank or building society You’ll need to order paying-in slips online or by phone 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 ‘HM Revenue and Customs only’. You need to write a reference number on the back of your cheque: if you’re paying a VAT bill - use your 9-digit VAT registration number if you’re 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’ bank account. Standing order Businesses using the Annual Accounting Scheme or making payments on account can pay a VAT bill by standing order. Standing orders take 3 working days to reach HM Revenue and Customs’ ( HMRC ) bank account. Annual Accounting Scheme Ask to pay by standing order on your application form for the Annual Accounting Scheme . After you’ve received a letter from HMRC accepting your application, set up a standing order either: using form VAT 622 with your bank - use the same details for paying by bank transfer Payments on account Set up a standing order either: using form VAT 622 with your bank - use the same details for paying by bank transfer

Pay your VAT bill

Overview

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

This page is also available in Welsh (Cymraeg).

Paying your bill on time

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

You may have to pay a surcharge or penalty if you do not pay on time.

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, update the registration details in your VAT online account. Otherwise HMRC will send you a cheque.

View a printable version of the whole guide

Pay your VAT bill

Overview

Paying your bill on time

How to pay

Getting VAT repayments

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Pay your VAT bill

Overview

Paying your bill on time

How to pay

Getting VAT repayments

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Help us improve GOV.UK

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