VAT payment deadlines: when VAT is due and how to pay HMRC
VAT is due one calendar month and 7 days after the end of each VAT period. The same date is the deadline for your VAT Return and for your payment, and the money must reach HMRC’s bank account by then.
This guide lists the due dates for every VAT quarter to the end of 2027, shows when Direct Debit payments are taken, and explains how to pay HMRC and how long each payment method takes.
When is VAT due?
For most VAT-registered companies, the deadline for the VAT Return and the payment is one calendar month and 7 days after the end of the accounting period. A quarter that ends on 31 March is due on 7 May, and a quarter that ends on 30 June is due on 7 August.
HMRC says the payment must reach its account on or before the deadline, even when that date falls on a weekend or bank holiday. Faster Payments reach HMRC at weekends, but CHAPS and Bacs payments only move on working days, so a company paying that way has to pay earlier. The table below shows how much earlier.
Your VAT online account shows the exact deadline for each return and when the payment must clear. Different deadlines apply if your company makes payments on account or uses the Annual Accounting Scheme.
Did you know? You can fund your VAT bill
A VAT loan pays HMRC in full and on time, and your company repays over three months. Decisions within 24 hours, for VAT bills from £5,000 to £15 million.
VAT due dates 2026/27
Quarterly VAT periods follow one of three patterns: quarters ending in March, June, September and December; in January, April, July and October; or in February, May, August and November. Monthly returns follow the same rule every month. Find the month your VAT period ends:
| VAT period ends | Return and payment due | Last day to pay by CHAPS | Last day to pay by Bacs | Direct Debit taken |
|---|---|---|---|---|
| 30 Sep 2026 | 7 Nov 2026 | 6 Nov 2026 | 4 Nov 2026 | 11 Nov 2026 |
| 31 Oct 2026 | 7 Dec 2026 | 7 Dec 2026 | 3 Dec 2026 | 10 Dec 2026 |
| 30 Nov 2026 | 7 Jan 2027 | 7 Jan 2027 | 5 Jan 2027 | 12 Jan 2027 |
| 31 Dec 2026 | 7 Feb 2027 | 5 Feb 2027 | 3 Feb 2027 | 10 Feb 2027 |
| 31 Jan 2027 | 7 Mar 2027 | 5 Mar 2027 | 3 Mar 2027 | 10 Mar 2027 |
| 28 Feb 2027 | 7 Apr 2027 | 7 Apr 2027 | 5 Apr 2027 | 12 Apr 2027 |
| 31 Mar 2027 | 7 May 2027 | 7 May 2027 | 5 May 2027 | 12 May 2027 |
| 30 Apr 2027 | 7 Jun 2027 | 7 Jun 2027 | 3 Jun 2027 | 10 Jun 2027 |
| 31 May 2027 | 7 Jul 2027 | 7 Jul 2027 | 5 Jul 2027 | 12 Jul 2027 |
| 30 Jun 2027 | 7 Aug 2027 | 6 Aug 2027 | 4 Aug 2027 | 11 Aug 2027 |
| 31 Jul 2027 | 7 Sep 2027 | 7 Sep 2027 | 3 Sep 2027 | 10 Sep 2027 |
| 31 Aug 2027 | 7 Oct 2027 | 7 Oct 2027 | 5 Oct 2027 | 12 Oct 2027 |
| 30 Sep 2027 | 7 Nov 2027 | 5 Nov 2027 | 3 Nov 2027 | 10 Nov 2027 |
| 31 Oct 2027 | 7 Dec 2027 | 7 Dec 2027 | 3 Dec 2027 | 10 Dec 2027 |
| 30 Nov 2027 | 7 Jan 2028 | 7 Jan 2028 | 5 Jan 2028 | 12 Jan 2028 |
| 31 Dec 2027 | 7 Feb 2028 | 7 Feb 2028 | 3 Feb 2028 | 10 Feb 2028 |
We checked every date against HMRC’s VAT payment deadline calculator on 27 September 2026. Five deadlines fall on a weekend: 7 November 2026, 7 February 2027, 7 March 2027, 7 August 2027 and 7 November 2027. A CHAPS or Bacs payment for those periods has to clear on the Friday before.
How to pay VAT to HMRC
Use your company’s 9-digit VAT registration number, with no spaces, as the payment reference. You’ll find it in your VAT online account and on your VAT registration certificate. A penalty or surcharge has its own 14-character reference starting with X, shown on HMRC’s letter. HMRC warns that the wrong reference can delay a payment or put it against a different tax bill.
HMRC accepts these ways to pay a VAT bill:
| Payment method | How long it takes to reach HMRC |
|---|---|
| Direct Debit, set up in your VAT online account | Taken automatically 3 working days after the deadline |
| Approving a payment through your online bank account | Usually instant, and can take up to 2 hours to show |
| Faster Payments (online or telephone banking) | Usually the same or next day, including weekends and bank holidays |
| CHAPS | Usually the same working day, within your bank’s processing times |
| Bacs | Usually 3 working days |
| Debit or corporate credit card, online | Accepted on the date you pay, even at weekends and on bank holidays |
| At your bank or building society, with HMRC paying-in slips | Accepted on the date you pay, Monday to Friday |
| Standing order (Annual Accounting Scheme and payments on account only) | 3 working days |
You can’t pay with a personal credit card. There’s a non-refundable fee for a corporate credit card or corporate debit card, and no fee for a personal debit card. Paying-in slips have to be ordered from HMRC first, and can take up to 4 weeks to arrive.
HMRC's bank details for VAT
To pay by Faster Payments, CHAPS or Bacs from a UK bank account, use:
- sort code 08 32 00
- account number 11963155
- account name HMRC VAT
Payments from an overseas bank account go by CHAPS, in sterling. HMRC’s IBAN and BIC are on GOV.UK.
Paying VAT by Direct Debit
Set up the Direct Debit in your VAT online account at least 3 working days before you submit your VAT Return. If you set it up later, HMRC won’t collect that payment and you’ll need to pay it another way. Once it’s in place, HMRC collects the amount due on each return 3 working days after the payment deadline, as the table above shows.
A few rules catch companies out:
- if you file the return late, HMRC takes the payment 3 days after you file it;
- Direct Debit can’t be used for payments over £20 million, for payments on account, or from an overseas bank account;
- penalties and surcharges can’t be collected by Direct Debit;
- if you change bank, tell HMRC at least 14 days ahead, and don’t change the Direct Debit in the 5 banking days before or after a return is due, or you could be charged twice.
Payments on account and annual accounting
HMRC tells a company to make payments on account if it sends quarterly returns and owes more than £2.3 million of VAT in any 12 months. These are advance payments towards the VAT bill, due on the last working day of the second and third months of every VAT quarter, whatever the period end date. The balancing payment is due with the VAT Return. The 7-day extension for paying electronically doesn’t apply, and HMRC sends each company its payment schedule.
Under the Annual Accounting Scheme, open to businesses with VAT taxable turnover of £1.35 million or less, you send one VAT Return a year and make advance payments: 10% of the estimated bill at the end of months 4 to 12, or 25% at the end of months 4, 7 and 10. For a 12-month period, the return and the final balancing payment are due 2 months after the period ends.
Can I pay my VAT bill early?
Yes. Nothing stops a company paying before the deadline, and with online banking you can choose a future date for the payment, as long as it’s before the payment is due. If you pay by Direct Debit, HMRC collects automatically after the deadline, so there’s nothing to bring forward.
Will VAT have to be paid by Direct Debit?
Possibly, in future. On 23 June 2026 the government opened a consultation on requiring VAT and PAYE return liabilities to be paid by Direct Debit, as announced at the Autumn Budget 2025. It asked whether safeguards and exceptions are needed, and it closed on 16 August 2026.
On 27 September 2026 HMRC hadn’t published its response, and nothing has changed yet: companies can still pay VAT in any of the ways above. We’ll update this guide when HMRC responds.
What happens if you pay VAT late?
For VAT periods starting on or after 1 January 2023, HMRC charges late payment interest from the first day a payment is overdue until it’s paid in full, at the Bank of England base rate plus 4%. Late payment penalties come on top:
- paid within 15 days of the deadline: no penalty;
- paid between days 16 and 30: 3% of the VAT unpaid at day 15;
- paid on day 31 or later: 3% of what was unpaid at day 15, plus 3% of what is still unpaid at day 30, plus a second penalty charged daily at 10% a year until the VAT is paid.
A late VAT Return is separate: each one earns a penalty point, and a £200 penalty applies once the company reaches its points threshold. Our VAT late payment penalty calculator works out the penalties for your bill.
What if you can't pay by the deadline?
Contact HMRC before the deadline if you can. HMRC may agree a Time to Pay arrangement that spreads the bill over monthly instalments, with interest charged on the outstanding balance. Agreeing a plan early can mean lower, or no, late payment penalties.
Another option is a VAT loan, which pays HMRC in full and on time while your company repays over three months. Decisions are normally made within 24 hours, for VAT bills from £5,000 to £15 million. VAT Loans is a credit broker: we introduce companies to a panel of lenders, and funding is subject to status, affordability and lender approval. Use the VAT loan calculator to see the repayments, or call us on 01494 956 871.
Frequently asked questions
When is VAT due after the quarter end?
One calendar month and 7 days after the quarter ends. For a quarter ending 31 December 2026, the VAT Return and the payment are due by 7 February 2027.
Is the VAT Return deadline the same as the payment deadline?
Yes, for most companies. Both are due one calendar month and 7 days after the end of the VAT period. Payments on account and the Annual Accounting Scheme have their own deadlines.
What if the VAT deadline falls on a weekend?
The deadline doesn’t move. The payment must reach HMRC by that date, so pay by Faster Payments or card, or send a CHAPS or Bacs payment in time to clear on the last working day before.
How long does a VAT payment take to reach HMRC?
Faster Payments usually arrive the same or next day, CHAPS the same working day and Bacs within 3 working days. Direct Debit payments are taken 3 working days after the deadline.
Can I pay VAT with a credit card?
Only with a corporate credit card, which carries a non-refundable fee. HMRC doesn’t accept personal credit cards.
Can I change my VAT quarter dates?
Usually, yes. You can change your VAT Return dates in your VAT online account, unless you have a non-standard tax period.
What are HMRC's bank details for paying VAT?
Sort code 08 32 00, account number 11963155, account name HMRC VAT. Use your 9-digit VAT registration number as the payment reference.