How to pay VAT

Payment methods

• Direct Debit — set up once, HMRC pulls the right amount each return. Adds a few working days to the effective deadline.
• Online banking — Faster Payments arrive same-day. CHAPS arrives same-day for high-value transfers.
• Debit card or business credit card via the HMRC payment portal. Personal credit cards are not accepted.
• Standing order — only for the Annual Accounting Scheme.
• Cheque — last resort, slow, and posted with a paying-in slip from your VAT account.

Reference and account details

Use your 9-digit VAT registration number as the payment reference. Wrong reference = HMRC cannot match the payment, which can trigger penalty letters even if you paid on time.

The HMRC bank details for VAT are published on gov.uk — make sure you use the current ones. Always double-check before sending a large payment.

Timing matters

• Faster Payments: same day, even at weekends
• BACS: 2-3 working days
• CHAPS: same working day, but charges apply
• Debit card via HMRC portal: same day
• Direct Debit: a few working days after the deadline

Allow extra time around bank holidays and avoid relying on BACS in the last few days before the deadline.

Confirming payment

You can see when HMRC has received and allocated the payment in your Government Gateway VAT account. If a payment hasn't appeared after a week, contact HMRC with proof of payment.