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Pay your VAT bill

You'll usually need to pay your VAT bill to HM Revenue and Customs (HMRC) by the deadline shown on your VAT return.

Visit GOV.UK for information on paying your VAT bill, including:

  • the ways to pay your VAT bill
  • bank details for online or telephone banking, CHAPS or Bacs
  • paying by debit or credit card online
  • paying by Direct Debit
  • paying at your bank or building society
  • standing orders
  • checking if your payment has been received
  • paying your VAT MOSS bill

Reclaiming VAT

You can usually reclaim the VAT paid on goods and services purchased for use in your business.

If a purchase is also for personal or private use, you can only reclaim the business proportion of the VAT.

Visit GOV.UK for information on reclaiming VAT, including:

  • what you can and can't reclaim
  • how your VAT return is repaid
  • vehicles and fuel costs
  • staff travel

VAT cash accounting scheme

Usually, the amount of VAT you pay HMRC is the difference between your sales invoices and purchase invoices. You have to report these figures and pay any money to HMRC even if the invoices haven't been paid.

With the Cash Accounting Scheme you:

  • pay VAT on your sales when your customers pay you
  • reclaim VAT on your purchases when you have paid your supplier

Visit GOV.UK for information on the VAT cash accounting scheme, including eligibility, and how to join or leave the scheme.

VAT visits and inspections

VAT officers can visit your business to inspect your VAT records and make sure you're paying or reclaiming the right amount of VAT.

HMRC usually contact you to arrange a visit, but they can also visit without an appointment or call you about your VAT.

Visit GOV.UK for information on VAT visits and inspections.

Insolvency and your VAT

If you or your business becomes bankrupt or insolvent, your insolvency practitioner will usually cancel your VAT registration and organise payment of your VAT.

HM Revenue and Customs (HMRC) will work out your final VAT bill based on what you owe up to the day before insolvency.

Visit GOV.UK for information on insolvency and your VAT.

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