Pay your VAT bill

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1. Overview

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

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

There are different deadlines if you use:

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

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
  • Direct Debit

You’ll need your 9-digit VAT registration number.

Pay now

This service is also available in Welsh (Cymraeg).

If you cannot pay online, you can contact your bank to pay by bank transfer.

Payment confirmation

You’ll get a payment reference number from HMRC immediately if you pay using the online service.

You do not need to contact HMRC to check your payment’s been received.

It will appear in your VAT online account within 3 to 5 days.

Ways to pay

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

You can use the VAT payment deadline calculator to work out how much time to allow.

Pay the same or next day

Pay in 3 working days

If the deadline falls on a weekend or bank holiday, your payment must arrive in HMRC’s bank account on the last working day before it (unless you pay by Faster Payments).

2. Direct Debit

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 online VAT return, otherwise the payment will not be taken from your bank account in time.

Once you’ve set up the Direct Debit, payments will be collected automatically from your bank account 3 working days after the payment deadline on your VAT return.

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

You cannot pay by Direct Debit if you have a ‘payments on account’ arrangement.

Reference number

You’ll need your 9-digit VAT registration number to make a payment.

Find your registration number:

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.

If you use the Annual Accounting Scheme

Businesses that use the Annual Accounting Scheme can only set up an automatic Direct Debit online for balancing payments.

You can set up a Direct Debit for regular payments using form VAT 623.

Getting VAT repayments

The bank account details you use to set up your Direct Debit will not be used 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.

3. Approve a payment through your online bank account

You can pay your VAT bill directly using your online or mobile bank account. You’ll need your banking details ready before you start.

When you’re ready, start your VAT payment. Select ‘pay by bank account’. You’ll then be directed to sign in to your online or mobile banking account to approve your VAT payment.

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 sometimes it takes up to 2 hours to show in your account.

Reference number

You’ll need your 9-digit VAT registration number to make a payment.

Find your registration number:

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

4. Pay HMRC by bank transfer

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

Overseas payments

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

  • Account number (IBAN) - GB36BARC20051773152391
  • Bank identifier code (BIC) - BARCGB22
  • Account name - HMRC VAT

Barclays Bank PLC
1 Churchill Place
London
United Kingdom
E14 5HP

Reference number

Use your 9-digit VAT registration number, without spaces, as the payment reference.

Find your registration number:

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 HMRC sent you about your surcharge or penalty.

Your payment may be delayed if you use the wrong reference number.

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.

5. Pay online by debit or corporate credit card

You can pay your VAT bill online. You can also pay any surcharges or penalties you owe.

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.

Reference number

You’ll need to give your 9-digit VAT registration number. You can find your 9-digit VAT registration number:

If you need to pay a VAT surcharge or penalty

You’ll need to use your 14-character payment reference number starting with X when you pay.

You’ll find this on the letter HMRC sent you about your surcharge or penalty.

Your payment may be delayed if you use the wrong reference number.

6. 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’.

Write your 9-digit VAT registration number on the back of your cheque. You will find your registration number:

If you need to pay a VAT surcharge or penalty

Write your 14-character payment reference number starting with X on the back of your cheque.

You’ll find this on the letter HMRC sent you about your surcharge or penalty.

Your payment may be delayed if you use the wrong reference number.

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

7. 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:

Payments on account

Set up a standing order either: