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In this section:

Paying VAT to HM Revenue & Customs or getting VAT refunds

How to pay VAT due to HM Revenue & Customs Electronic payment is convenient and secure - and you can get extra time to pay your VAT if you pay this way

Getting a VAT refund from HM Revenue & Customs How to get a refund if you have paid more VAT on your purchases than you charged on your sales

VAT filing and payment deadlines VAT returns and VAT payments are due one month after the end of your tax period - usually quarterly, sign up online for email reminders

Missed VAT deadlines: penalties and surcharges If you file your VAT return late or pay your VAT late you may have to pay a penalty

What to do if you cannot pay the VAT due to HM Revenue & Customs Contact us as soon as possible to explain any difficulties you may be having making your VAT payments

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