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Do You Need to Reinstate Your VAT Direct Debit?

Posted 18/06/2020

The VAT payment calculated for your May quarter end will not be eligible for the payment deferral and will need to be paid by the normal deadline.

The last day for HMRC to receive cleared funds will be 30th June if you pay by cheque, 7th July if you pay by other methods, but this is extended to 10th July if you pay by direct debit.

If you previously paid by Direct Debit, but cancelled this arrangement to take advantage of the VAT payment deferral, you will need to set-up your Direct Debit again.

You can use your VAT online account to set up a Direct Debit, the link is in the Direct Debit section of the ‘Methods to pay your VAT bill’ link below,

For the payment to be taken in time, HMRC advise that you set-up the Direct Debit at least 3 working days before you submit your online VAT Return, but we would advise to do this as soon as possible.


If you think that you may not be able to pay HMRC by 30th June, time to pay arrangements are available to all businesses and individuals who are in temporary financial distress as a result of coronavirus, but you will need to contact them to request this before the payment due date.

Government Guidance

Deferral of VAT payments due to Coronavirus https://www.gov.uk/guidance/deferral-of-vat-payments-due-to-coronavirus-covid-19?

VAT payment deadline calculator https://www.gov.uk/vat-payment-deadlines

Methods to pay your VAT bill https://www.gov.uk/pay-vat

Time to Pay Service https://www.gov.uk/difficulties-paying-hmrc

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