Pay your VAT bill

Overview

1. Overview

You’ll usually need to pay your VAT bill by the deadline shown on your VAT return.

There are different deadlines if you use:

There’s a different way to pay a VAT Mini One Stop Shop (VAT MOSS) bill.

Ways to pay

Make sure your payment will reach HM Revenue and Customs’ (HMRC) bank account by the deadline. You may have to pay a surcharge if you don’t pay on time.

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

Same or next day

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.)

Bank details (online or telephone banking)

2. Bank details for online or telephone banking, CHAPS, Bacs

You can pay by Faster Payments, CHAPS or Bacs to HM Revenue and Customs’ (HMRC) account.

Sort code Account number Account name CHAPS instruction
08 32 00 11963155 HMRC VAT CHAPS form

Reference number

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

Find your registration number:

Don’t put any spaces between the digits when paying your VAT bill.

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

How long it takes

Payments made by Faster Payments (online or telephone banking) will 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.

Check your bank’s transaction limits and processing times before making a payment.

Overseas payments

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

HMRC’s banking address is:

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

By debit or credit card online

3. By debit or credit card online

You can pay online.

There’s a fee if you pay by credit card. The fee isn’t refundable.

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

Find your registration number:

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.

Making more than one card payment

From 1 January 2016, HMRC will limit the number of times you can use a credit or debit card within a certain time to pay your tax.

There isn’t a set limit – it depends on HMRC’s view of what’s reasonable based on payment card industry standards and guidance.

The rules apply to multiple card payments against the same tax – you can only make extra card payments if each one’s for a different tax, eg Corporation Tax and employers’ PAYE.

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

Direct Debit

4. 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 won’t be taken from your 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.

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.

At your bank or building society

5. 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 cheques payable to ‘HM Revenue and Customs only’ followed by your 9-digit VAT registration number.

Find your registration number:

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.

Standing order

6. 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 using either:

Payments on account

Set up a standing order using either:

Check payment received

7. Check your payment has been received

View your VAT online account to see if your payment has been received – it should update within 48 hours.

Pay your VAT MOSS bill

8. Pay your VAT MOSS bill

You need to pay your quarterly VAT Mini One Stop Shop (VAT MOSS) bill by:

  • 20 April for the quarter ending 31 March
  • 20 July for the quarter ending 30 June
  • 20 October for the quarter ending 30 September
  • 20 January for the quarter ending 31 December

If the deadline falls on a weekend or bank holiday, your payment must reach HM Revenue and Customs’ (HMRC) bank account on the previous working day.

Ways to pay

Businesses that are VAT registered in the UK can pay by Faster Payments, CHAPS or Bacs to the Union VAT MOSS account. Businesses outside the EU should use the Non-Union VAT MOSS account.

Use the payment reference HMRC sent you when you submitted your VATMOSS Return. You can also find it by logging in to your online account and checking the confirmation message.

Union VAT MOSS account details

Sort code Account number Account name
08 32 00 12001047 HMRC VAT ON E

You can’t combine your VAT MOSS payment with your normal UK VAT Return payment, because it goes to a different bank account.

How long it takes

Payments made by Faster Payments (online or telephone banking) will usually reach HMRC on the same or next day.

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.

Check your bank’s transaction limits and processing times before making a payment.

Non-Union VAT MOSS account details

Use the Non-Union VAT MOSS bank details if your business is based outside the EU.

Account number (IBAN) Bank identifier code (BIC) Account name
GB34BARC20051710753491 BARCGB22 HMRC VAT ON E

To avoid underpaying HMRC because of bank charges, ask your bank to use the code ‘OUR’ in the ‘Detail of charge’ field when they process your payment.

HMRC’s banking address for Non-Union VAT MOSS payments is:

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

 

Last updated: 25 October 2016

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