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Paying VAT

Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance

Paying VAT

Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance
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This guidance note provides an overview of how to pay HMRC VAT that is due and when it must be paid.

Please see the Guide to completing a UK VAT return and Flat rate scheme (FRS) ― operating the scheme guidance notes for information on how to complete and submit a VAT return.

Making a VAT payment

In order to reduce the risk of incurring interest and penalty charges it is important to know how to pay HMRC VAT that is due and when it must be paid. Guidance regarding these points is provided under separate headings in this guidance note.

What are the ways to pay VAT?

The table below provides a summary of ways to pay VAT to HMRC and includes links to HMRC guidance.

VAT payment methodHMRC guidance
Direct debitPay VAT direct debit
VAT instruction to your bank or building society to pay by direct debit VATC9
Approving a payment through an online bank accountPay VAT approve payment through your online bank account
Bank transferPay VAT bank details
Paying

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  • 10 Oct 2023 11:50

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