HM Revenue & Customs (HMRC) has two online Direct Debit systems - please use the service for the payment that you're making.
Use this service to pay your VAT Online and to make any balancing payment for your Annual Accounting Scheme.
You can use this service if you have signed up for the relevant online service and you want to pay:
HMRC recommends that you pay by Direct Debit because, unlike any other payment method, you are protected by the Direct Debit Guarantee. Only the amount you ask to pay will be collected by Direct Debit. HMRC won't collect any other amounts in this way.