Paying HMRC

VATflow files your return. It does not collect VAT, hold your money or move it. You pay HMRC directly by whichever method suits you, and VATflow shows HMRC’s own payment details and links so you have them to hand. The bank details and links are taken from GOV.UK and the date they were last checked is shown on the page.

HMRC’s overview: pay your VAT bill (opens GOV.UK).

After a return is submitted, the return page shows the amount due and the deadline. Use your 9-digit VAT registration number, with no spaces, as the payment reference. If HMRC issued a charge reference for the return it is shown too and can be quoted as well, but the VRN is the reference HMRC matches on.

Payment is normally due by the same deadline as the return: one calendar month and seven days after the period ends.

Pay HMRC VAT by Faster Payments, CHAPS or Bacs using HMRC’s account:

• Sort code 08 32 00, account number 11963155, account name HMRC VAT.
• From an overseas account: IBAN GB36 BARC 2005 1773 1523 91, BIC BARCGB22.

Check them against HMRC’s page (opens GOV.UK) before paying: HMRC can change them. Faster Payments usually arrive the same day; Bacs takes three working days.

Pay online through HMRC’s secure card service: pay by card (opens GOV.UK). Personal credit cards are not accepted. Corporate credit cards carry a fee.

If you already pay by Direct Debit, do not pay manually as well. HMRC collects the amount on your return automatically, usually around three working days after the deadline. VATflow shows the expected collection date on the return page. Paying by another method as well could mean paying twice. VATflow cannot see whether a Direct Debit exists, so the reminder appears for everyone.

To set one up, use your HMRC online account: set up or manage a VAT Direct Debit (opens GOV.UK). Allow time before the deadline for HMRC to take the first payment.

Most UK banking apps let you pay HMRC directly. Add HMRC VAT as a new payee using the bank transfer details above and your VRN as the reference. VATflow does not connect to your bank and does not start the payment for you.

Below the payment details, the return page shows what HMRC’s own records say: the amount currently outstanding for the registration and the most recent payment HMRC has received. If HMRC shows nothing outstanding, the page says so in the heading and moves the payment instructions into a section called If you still need to pay.

That usually means the bill is paid. It can also mean HMRC has not recorded the new charge yet: HMRC’s records can take a few days to update after a submission or a payment, so a Direct Debit collection or a transfer you made this week may not show. If you are unsure, check your HMRC online account before paying again.

Repayment returns work the other way: HMRC pays you, normally within 30 days, and the return page shows a repayment note instead of payment details. See Preparing and submitting a return.