Paying VAT to HMRC

Paying VAT to HMRC

Paying VAT to HMRC
The easiest way to pay your VAT liability is through your online gateway.

The deadline for submitting your VAT return and paying VAT online is the 7th of the 2nd month following your period end. So if your VAT period ends 31 December, you have until 7 February to file and pay any VAT due.

Use the correct payment reference number
Your payment reference number will be your 9-digit VAT number. You must use this, or your payment will not be applied to your account.
You should use your business bank account to pay the VAT. The following link has various options on how you can pay. HMRC no longer accept cheques. 

It may take up to three bank working days for payment to reach HMRC. Bank working days are Monday to Friday excluding bank holidays, so please make sure you leave sufficient time for the payment to reach HMRC in time.

You can set up a direct debit to pay your VAT automatically. Please log in to your gateway and select this option if you wish to do so. The direct debit will leave your bank account a few days after the filing deadline (assuming the VAT return has been submitted).
 

    • Related Articles

    • VAT - Standard Scheme

      Standard scheme for VAT Under the standard VAT scheme, you pay HMRC all the VAT you invoice to a customer, less any UK VAT incurred on qualifying expenses. VAT on expenses is called Input VAT. VAT on sales is called Output VAT. Suppose you had one ...
    • Should I register for VAT?

      What is VAT? VAT stands for “Value Added Tax”. It is a tax that VAT-registered businesses charge when they supply their goods and services in the UK, but there are some exceptions. VAT does not apply to certain services because the law says these are ...
    • How do I register for VAT

      How do I register for VAT? You must register for VAT if your annual sales are £90,000 or above, and you may be able to voluntarily register even if your sales are under £90,000. Voluntary registration for service-based companies could be beneficial ...
    • Paying PAYE to HMRC

      Paying PAYE to HMRC The easiest way to pay your PAYE liability is through your company online gateway. Employers PAYE is a company expense and should not be paid from your personal bank account. HMRC bank details for direct payment can be found here. ...
    • Paying Corporation Tax to HMRC

      Paying Corporation Tax to HMRC The easiest way to pay your corporation tax liability is through your online gateway. The deadline for paying your Corporation tax depends on the company year end. The deadline is 9 months and 1 day after the end of the ...