This guide gives you the payment deadlines for VAT and tells you about your payment options.
It is now mandatory to send HM Revenue & Customs (HMRC) your VAT Return online and pay any VAT electronically. HMRC recommends that you pay by Direct Debit.
If the VAT you owe HMRC is less than £1, you don't need to pay anything or to carry the amount forward.
On this page:
You are responsible for calculating how much VAT you owe and for paying your VAT on time. Your payment must reach HMRC's bank account no later than the due date shown on your VAT Return. If you pay by Direct Debit HMRC will collect your payment automatically from your bank account three working days after the date your VAT return is due.
If HMRC have notified you that you're exempt from submitting online returns you can choose to pay by post.
If you miss the payment deadline you may have to pay a surcharge for late payment.
Use HMRC's payment deadline calculator to see when to make your payment
Read more about Deadlines for your VAT Return and payment
More about missed VAT deadlines: penalties and surcharges
If you use the Annual Accounting Scheme you spread your payments throughout the year and only submit one return a year. If you owe a final balancing payment you must make sure it reaches HMRC's bank account by the date that your return is due. That is two months after the agreed year end date for the scheme.
Read more about the Annual Accounting Scheme
If you make payments on account (POA), your payments are due on the last working day of the second and third month of every VAT quarterly period, and must be made electronically. Your return and balancing payment are due on the last working day of the month after the end of the quarter.
Read more about payments on account in Notice 700/60
You can set up a Business Tax Dashboard in your HMRC online account. You can see details of any assessments, surcharges, penalties, adjustments, interest, payments and credits for the last 15 months. You can use the dashboard to check your liabilities and payments. Your payments will show in your account within a few days of HMRC receiving them, if you've used the right reference number.
Find out more about HMRC's Business Tax Dashboard
When you pay HMRC it is important to use the right reference number. This makes sure your payment reaches your account and you won't get reminders after you've paid.
To pay your VAT you use your nine digit VAT registration number. For example,123 4567 89. You can find your reference number:
When you give your VAT registration number please show the reference without any gaps between the characters, for example 123456789, or there could be delays in updating your account.
If your payment does not reach HMRC's bank account by the due date, you may have to pay a surcharge for late payment.
Check your VAT registration number with HMRC's reference checker
Unless you are exempt from submitting your VAT Return online you will be charged a penalty if you submit a paper return.
Read more about penalties for submitting a paper VAT Return
You can use your VAT Online account to pay your VAT Return by Direct Debit.
HMRC recommends that you pay by Direct Debit because your payments are collected automatically from your bank account three working days after the date your VAT return is due.
HMRC will only use your bank details to collect the amount you owe on your online VAT return by Direct Debit. They won't use them to make any repayments unless you tell them to.
Find out how to sign up for the VAT Online service if you haven't already
Read more on how to set-up an online Direct Debit now
How to ask HMRC to make a repayment direct to your bank account
If you choose to pay your regular Annual Accounting Scheme payments by Direct Debit you need to complete a form VAT 623 (Direct Debit Form) and send it with your application when you apply to join the Annual Accounting Scheme.
You can't use the VAT Direct Debit online service for your regular Annual Accounting Scheme payments.
But you can use it to make a balancing payment when submitting your annual return - follow the earlier instructions on setting up an online Direct Debit.
When you use the Annual Accounting Scheme, you should stay with your chosen payment method for at least 12 months.
If you wish to change your payment method after a year tell HMRC by writing to:
HM Revenue & Customs
Annual Accounting Registration Unit
National Registration Services
Imperial House
77 Victoria Street
Grimsby
DN31 1DB
Annual Accounting Scheme - go to Direct Debit form (VAT623)
Read more about the Annual Accounting Scheme
If you have a debit or credit card from a UK card issuer, you can pay your VAT online using the BillPay service provided by Santander Corporate Banking.
If you pay by credit card you will have to pay a transaction fee of 1.4 per cent. HMRC does not accept American Express or Diners Club cards.
You cannot pay surcharges, interest or penalties this way.
A BillPay payment takes three bank working days to reach HMRC. Bank working days are Monday to Friday excluding bank holidays.
Make a debit or credit card payment now (Opens new window)
Check your VAT registration number with HMRC's reference checker
Read more about Deadlines for your VAT Return and payment
More about missed VAT deadlines: penalties and surcharges
You can pay your VAT by standing order if you have been accepted for the following schemes:
Show on your application form for the Annual Accounting Scheme that you want to pay by standing order. Once HMRC has accepted your application they will send you a standing order form which tells your bank how much and when to pay HMRC. You fill in the rest of the form with your bank account details and send it to your bank so they can set up the standing order.
You should stay with the same payment method for at least 12 months. If you want to change after a year write to:
HM Revenue & Customs
Annual Accounting Registration Unit
National Registration Service
Imperial House
77 Victoria Street
Grimsby
DN31 1DB
If you're a large business and want to make payments on account by standing order, use HMRC's standing order authority form which has the HMRC bank account details you need. To download the form follow the link below.
Standing order authority request form
If you want to set up a standing order using your bank or building society's online or telephone banking you'll need to give them HMRC's bank account details.
Find out HMRC's bank account details
Find out more about Deadlines for your VAT Return and payment
Read more about missed VAT deadlines: penalties and surcharges
If your bank or building society offers the Bank Giro service you can make a VAT payment at your own branch by cheque or cash. This is more efficient and secure than sending a payment by post.
To pay this way you need to order a book of paying-in slips by email or by telephone.
It can take four to six weeks for the paying-in slips to be printed and sent to you. So if your payment deadline is before they arrive you'll have to use another payment method.
To order a book HMRC will need your:
Use the link below to send an email order to HMRC.
Order a book of VAT paying in slips by email
Call HMRC's Paying-in Slip Orderline on Tel 01702 366376 or 01702 366314. You leave your VAT registration number on an answer machine.
Os hoffech gyflenwad o slipiau talu-i-mewn Cymraeg, galwch ein Llinell Gymorth Gymraeg ar 0845 010 0300.
If you would like a supply of Welsh language paying-in slips, please call our Welsh Language Helpline on 0845 010 0300.
Once you have the book:
Please allow at least three bank working days for your payment to reach HMRC. Bank working days are Monday to Friday excluding bank holidays.
Virtually all VAT registered traders must submit their returns online and pay electronically. Unless HMRC have confirmed that you're exempt from submitting your VAT returns online you must no longer pay VAT by posting a cheque to HMRC. You must use one of the electronic payment methods covered in this guide. If you need to pay by cheque for any other reason you can use Bank Giro at a participating bank or building society. For more information on how to do this see the section in this guide 'Paying at your bank by Bank Giro'.
If HMRC have confirmed that you're exempt from submitting online returns, you can still pay by posting a cheque to HMRC.
HMRC treats any payment you send by post as received on the date when your money reaches their bank account - not the date they receive your cheque. So you must allow time for your payment to get to HMRC and reach their bank account in time for the due date on your paper VAT Return or penalty notice. You need to allow for possible postal delays (for which HMRC is not responsible). Please allow at least three working days for the cheque to arrive with HMRC and a further three bank working days for your payment to reach their bank account. Bank working days are Monday to Friday excluding bank holidays.
If your cheque does not clear by the due date shown on your paper VAT Return, you may have to pay a surcharge for late payment.
If you pay by post please:
If you send a payment to HMRC with your return and do not have a pre-addressed HMRC envelope please send them to:
HM Revenue & Customs
VAT Controller
VAT Central Unit
BX5 5AT
If exceptionally you send your return by courier service please use this address:
HM Revenue & Customs
Alexander House
Southend
SS99 1AA
For more information about payment deadlines
Read more about missed VAT deadlines: penalties and surcharges
If you have no VAT payment due you must let HMRC know when completing your VAT Return. Your return should show that either no payment is due, or that you are claiming a VAT repayment.
If you do not send in your completed return by the due date HMRC will send you an automatic assessment of the VAT due for that period.
Read more about Deadlines for your VAT Return and payment
Read more about missed VAT deadlines: penalties and surcharges
What to do if you can't pay your VAT
