Pay your VAT bill

Business: Business Tax

    Pay your VAT bill by Direct Debit, online with a debit or credit card, through your bank or by cheque at a bank or building society.

    It’’s your responsibility to make sure payments reach HM Revenue and Customs (HMRC) on time. Use the payment deadline calculator to make sure you pay on time – you may be charged a penalty if your payment is late.

    You can view your payment status in your VAT online account.

    Online or telephone banking, Bacs, CHAPS or standing order

    Check your bank’’s transaction limits and processing times.

    You need HMRC’’s bank details.

    Use your VAT registration number as the payment reference. This must be in the correct format – check it’s right before making a payment.

    You can also pay using the CHAPS form.

    If you use:

    • the Payment on Account scheme, you can pay via the standing order form
    • the Annual Accounting Scheme, you can ask to pay by standing order on your Annual Accounting Scheme application form
    Sort codeAccount numberAccount name
    08 32 0011963155HMRC VAT

    If you make a Faster Payment this will clear the same day if the amount is within your bank’’s limits.

    Overseas accounts

    Account number (IBAN)BICAccount name
    GB25CITI08320011963155CITIGB2LHMRC VAT

    You must also give the BIC if asked for the IBAN.

    HMRC’s banking address is Citi, Citigroup Centre, Canada Square, Canary Wharf, London E14 5LB.

    Direct Debit

    Use your VAT online account to set up a Direct Debit at least 2 working days before your VAT Return and payment are due (or 3 working days, if these are due on a weekend or bank holiday).

    HMRC will tell you when the Direct Debit has been set up. The payment deadline calculator tells you when the payment leaves your account. Contact your bank to change your Direct Debit.

    You must pay by another method until the Direct Debit is set up.

    Annual Accounting Scheme

    Annual Accounting Scheme users can only set up an automatic Direct Debit online for balancing payments. You can set up a Direct Debit for regular payments using form VAT623.

    Online with a debit or credit card (BillPay)

    You can pay online – you’ll need your VAT registration number.

    You must use a card from a UK card issuer – not American Express or Diners Club. Allow 3 working days for payments to reach HMRC.

    There’’s a 1.4% fee if you pay by credit card.

    At your bank or building society

    You need to order paying-in slips to pay this way. You can pay by cash or cheque made payable to ‘HM Revenue and Customs only’ followed by your VAT registration number. Allow 3 working days for payment to reach HMRC.

    Order paying-in slips

    You can order paying-in slips online or by phone (delivery can take up to 6 weeks). Use another method if you need to pay before then.

    HMRC paying-in slip orderline
    0300 051 9206

    Welsh paying-in slips orderline
    0300 200 3705


    Most VAT-registered business can’t pay VAT by post. HMRC has more details.

    Payment options for your VAT bill including Direct Debit, BillPay, faster payments, online banking and standing orders