Make sure your payment will reach HMRC’s bank account by the payment deadline. You may have to pay a surcharge if you do not pay on time. If you are not sure of the actual payment deadline you can use the VAT payment deadline calculator to work out how much time to allow.
To make payments on the same or next day
- online or telephone banking (Faster Payments)
- through your online bank account
- CHAPS
To make payments within three working days
- Direct Debit
- Bacs
- standing order (only for businesses using the Annual Accounting Scheme or Payments on Account)
- online by debit or corporate credit card
- at your bank or building society
If the deadline falls on a weekend or bank holiday, your payment must arrive in HMRC’s bank account on the last working day before (unless you pay by Faster Payments).
Source: New feed