Quick answer: To pay your VAT bill, the fastest route is a bank transfer to HMRC's VAT account — sort code 08 32 00, account number 11963155, account name HMRC VAT — using your 9-digit VAT registration number as the payment reference. Faster Payments usually arrive the same or next day; Bacs takes 3 working days. You can also pay online by debit card or set up a Direct Debit. The deadline is the same as your return deadline: 1 calendar month and 7 days after the end of your VAT period.
Filing your VAT return is only half the job. The money also has to reach HMRC by the deadline — and every year businesses pick up late-payment penalties not because they filed late, but because they paid by a slow method, used the wrong bank account, or typed the wrong reference so HMRC could not match the payment to their bill.
This guide covers every way to pay VAT in the UK: the exact bank details, the reference you must use, how long each method takes, and the mistakes that cause payments to go missing. If you still need to complete the return itself, start with our guide on how to file a VAT return.
When is VAT payment due?
Your payment deadline is the same as your filing deadline: 1 calendar month and 7 days after the end of your VAT accounting period. For a quarter ending 30 September, both the return and the cleared payment are due by 7 November.
Two things catch people out:
- The test is when the money reaches HMRC, not when you send it. A Bacs payment sent on the deadline day arrives 3 working days too late.
- If the deadline falls on a weekend or bank holiday, you must make sure the payment still arrives on time — with Faster Payments this is possible (it runs at weekends), with Bacs it is not.
Direct Debit payers get a small cushion: HMRC collects the payment 3 working days after the deadline, so the money leaves your account later than for any other method. Our guide to VAT return deadlines shows the full 2026/27 date table.
Pay VAT online by bank transfer (the method most businesses should use)
You can pay straight from your bank account or banking app using Faster Payments, CHAPS or Bacs. Use these details — they are HMRC's dedicated VAT account, not the Self Assessment or Corporation Tax accounts:
| Detail | Value |
|---|---|
| Sort code | 08 32 00 |
| Account number | 11963155 |
| Account name | HMRC VAT |
| Payment reference | Your 9-digit VAT registration number (no spaces) |
How long each rail takes:
| Method | Time to reach HMRC | Notes |
|---|---|---|
| Faster Payments | Same or next day, including weekends and bank holidays | Best for last-minute payments |
| CHAPS | Same working day, if sent within your bank's cut-off | Banks usually charge a fee |
| Bacs | 3 working days | Plan ahead — the deadline-day trap |
Worked example. A retailer owes £12,450 for the quarter ending 30 September 2026, due 7 November. Paying by Faster Payments on Friday 6 November lands in time. Paying by Bacs on 6 November arrives around Wednesday 11 November — four days late, and the late-payment penalty clock has already started. Same bill, same bank account, different rail. Our guide to VAT penalties for late filing and payment shows what that delay costs.
Pay by debit card or corporate credit card online
You can pay on GOV.UK with:
- a personal debit card — no fee
- a corporate debit card — a non-refundable fee applies
- a corporate credit card — a non-refundable fee applies
You cannot pay with a personal credit card — HMRC has not accepted them since January 2018. Card payments are taken on the date you make them, even on weekends and bank holidays, which makes a debit card a reasonable last-minute backup if your bank's Faster Payments limit is lower than your VAT bill.
Pay by Direct Debit
Direct Debit is the only method where you do not have to remember anything each quarter. Set it up through your VAT online account, and HMRC automatically collects the amount shown on each return.
- Set it up at least 3 working days before your return deadline the first time.
- HMRC collects the payment 3 working days after the deadline — later than every other method, which helps cash flow.
- You still have to file the return; Direct Debit only moves the money.
- The amount collected is the figure on the return, so check the return before submitting — an overstated return means an overpayment collected.
Pay at your bank or building society
You can still pay in person, but it is the slowest route to set up. You need HMRC paying-in slips first: email the Electronic Payment Team at HMRC (electronicpaymentteam@hmrc.gov.uk) with your VAT number and wait — slips can take up to 4 weeks to arrive.
With the slips, you can pay by cash or cheque at your own bank or building society. Cheques must be payable to "HM Revenue and Customs only", with your reference written on the back: your 9-digit VAT registration number for a bill, or the 14-character reference starting with X for a surcharge or penalty. HMRC accepts the payment on the date you pay it in, as long as it is a weekday.
Paying VAT from an overseas bank account
Pay by CHAPS from an overseas account using:
| Detail | Value |
|---|---|
| IBAN | GB36 BARC 2005 1773 1523 91 |
| BIC | BARCGB22 |
| Account name | HMRC VAT |
| Bank | Barclays Bank PLC, 1 Churchill Place, London, E14 5HP |
Pay in sterling — if you pay in another currency, your bank may charge you and the amount that arrives may no longer match your bill. Use the same 9-digit VAT number as the reference.
Your payment reference: the detail that decides whether HMRC can find your money
For a normal VAT bill, the reference is always your 9-digit VAT registration number, written with no spaces. This is how HMRC matches the money to your account.
Getting it wrong does not make the payment bounce — it lands in a suspense account while your bill still shows as unpaid, and interest and penalties keep running until it is traced. If you have paid with the wrong reference, contact HMRC with the payment date, amount and the reference you used so it can be moved.
Different references apply in two cases:
- Surcharges and penalties: use the 14-character reference from the notice, which starts with X.
- Payments on Account businesses: your references follow the instructions HMRC sends with your payment schedule.
Very large bills: Payments on Account
If your VAT liability was more than £2.3 million in a 12-month period, HMRC puts you on Payments on Account: instead of one quarterly payment, you make monthly instalments in months 2 and 3 of each quarter (each 1/24 of the previous year's liability), with a balancing payment alongside the return. It is automatic once you cross the threshold — HMRC writes to tell you. Most businesses will never meet it, but if your turnover is growing fast it is worth knowing it exists.
If you cannot pay your VAT bill
Do not simply miss the deadline and wait. Late payment now runs on the penalty-and-interest regime described in our VAT penalties guide — but HMRC also runs Time to Pay arrangements for businesses that contact them early and have a realistic plan. File the return on time even if you cannot pay in full: an unfiled return attracts penalty points on top of the payment problem, and HMRC is far more receptive when the paperwork is up to date.
The five payment mistakes that cause most problems
- Paying into the wrong HMRC account. Self Assessment and Corporation Tax use different sort codes. VAT money must go to 08 32 00 / 11963155.
- Using Bacs on deadline day. Three working days means the money arrives late even though you "paid on time".
- A wrong or missing reference. Without your 9-digit VAT number, HMRC cannot match the payment to your bill.
- Trying to pay by personal credit card. Not accepted — you lose time you may not have.
- Paying the wrong amount. The amount due is Box 5 of your return (the net VAT payable), not the total VAT you charged (Box 1). Check your figures with the VAT calculator before you pay.
FAQs
How do I pay VAT online?
The quickest way is a bank transfer from your online banking or app: send the payment to sort code 08 32 00, account number 11963155 (account name HMRC VAT) and put your 9-digit VAT registration number as the reference. Alternatively, pay on GOV.UK by debit card, or set up a Direct Debit so HMRC collects each quarter automatically.
What are HMRC's bank details for VAT?
Sort code 08 32 00, account number 11963155, account name HMRC VAT. These are different from the Self Assessment and Corporation Tax accounts. From overseas, use IBAN GB36 BARC 2005 1773 1523 91 and BIC BARCGB22, and pay in sterling.
What reference do I use when paying VAT?
Your 9-digit VAT registration number, with no spaces. It is printed on your VAT registration certificate and on every return. For a surcharge or penalty, use the 14-character reference starting with X from HMRC's notice instead.
Can I pay VAT by credit card?
Only a corporate credit card — and a non-refundable fee applies. Personal credit cards are not accepted. Personal and corporate debit cards are accepted; personal debit cards carry no fee.
How long does a VAT payment take to clear?
Faster Payments usually reach HMRC the same or next day, including weekends. CHAPS arrives the same working day if sent before your bank's cut-off. Bacs takes 3 working days. Card payments count on the day you make them, and Direct Debit is collected 3 working days after the deadline.
What happens if I pay my VAT bill late?
Late payment penalties and interest apply from the day after the deadline: penalties build at 15 and 30 days late, with daily interest on top. If you are struggling, contact HMRC about a Time to Pay arrangement before the deadline — and still file the return on time.
Educational information and estimates. These tools do not submit VAT returns or determine the treatment of a specific transaction.