Paying Your VAT Bill

Key facts

The payment deadline is 1 month and 7 days after your VAT period end.
Direct Debit gives you 3 extra working days and is the easiest option.
Use your 9-digit VAT registration number as the payment reference.
Faster Payments (online banking) arrives the same or next working day.

When Is Payment Due?

Payment must reach HMRC’s account by 1 calendar month and 7 days after the end of your VAT accounting period. This is the same deadline as filing the return.^[2]

Payment Reference

Use your 9-digit VAT registration number as the payment reference. Without it, HMRC may not be able to match your payment to your account.^[1]

Payment Methods

Method	Processing Time	Notes
Direct Debit	Collected automatically	Set up via your HMRC online account. 3 extra working days after deadline.
Online/telephone banking	Same or next working day	Faster Payments. Use HMRC’s bank details and your VAT number as reference.
CHAPS	Same day	Good for large amounts. Your bank may charge a fee.
Bacs	3 working days	Allow 3 days before the deadline. Free.
Debit/corporate credit card	Same day	Via HMRC’s online payment service. Personal credit cards not accepted.
At your bank	Same day (if before cut-off)	Take your payslip from HMRC.

^[1]

HMRC Bank Details for VAT

Sort code: 08 32 00
Account number: 11963155
Account name: HMRC VAT
Reference: Your 9-digit VAT number (no spaces or letters)

Setting Up Direct Debit

Direct Debit is the recommended method:

Set it up through your HMRC online account
HMRC collects the exact amount shown on your return
Payment is taken 3 working days after the deadline
Allow 5 working days for a new Direct Debit to process before your first return is due

What If You Pay Late?

If payment is late, HMRC charges:^[3]

Late payment interest from the day after the deadline until payment
Late payment penalties if payment is more than 15 days overdue

Frequently Asked Questions

When is my VAT payment due?

Your VAT payment must reach HMRC by 1 calendar month and 7 days after the end of your VAT accounting period. This is the same deadline as filing the return.

What is the best way to pay my VAT bill?

Direct Debit is the recommended method as HMRC collects the exact amount automatically and you get 3 extra working days after the deadline. Online banking via Faster Payments is also quick, arriving the same or next working day.

What reference number do I use to pay VAT?

Use your 9-digit VAT registration number as the payment reference. Without it, HMRC may not be able to match your payment to your account.

What happens if I pay my VAT late?

HMRC charges late payment interest from the day after the deadline until payment. If payment is more than 15 days overdue, you may also receive late payment penalties.

Sources

Pay your VAT bill — GOV.UK
VAT Returns — GOV.UK
Late payment interest if you do not pay VAT or penalties on time — GOV.UK