When to pay

You can pay VAT due on your OSS VAT Return by using the online service:

• when you must submit theyour return
• at and apay later date, as long as the VAT isowed, paid in fullfull, by the last day of the month following the end of each quarter

quarter.

If the deadline is on a weekend or bank holiday, make sure your payment reaches HMRC by the end of the previous working day.

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YouYou’ll canneed paythe onlinesign usingin onedetails ofyou theused followingwhen methods:

• approveyou aregistered paymentfor throughUK yourVAT. onlineYour bankpayment account
• debitreference orwill corporatebe creditpre-populated card

for you.

To signpay intowithout yoursigning OSSin, account, you need to have your GovernmentVAT Gatewayregistration usernumber. IDYou’ll andfind password.this Youron paymentyour referenceVAT willregistration be pre-populated for you.certificate.

Pay online

You can also pay withoutonline signing in, by using yourone VATof registrationthe number.

following Pay now methods:

You can also make payments and view your payment history by accessing the OSS Union scheme through your HMRC business tax account.

Sign into your business tax account.

Paying online through your bank account

You can pay by approving a payment through your online bank account by selecting the ‘pay by bank account’ option.

You will be directed to sign in to your online or mobile banking account to approve your payment.

You will need to have your online banking details to hand to pay this way.

You can select a date to pay, as long as it’s before your payment is due.

Check your account to make sure that the payment has gone out on the correct day. If the payment has not gone out as expected, speak to your bank.

PayPaying by debit or corporate credit card

You can make a full payment online using a debit or corporate credit card. There is a non-refundable fee if you use a corporate credit or debit card. You cannot pay by personal credit card.

Your payment will be accepted on the date you make it and not the date it reaches HMRC’s account (including weekends and bank holidays).

You must make sure the details you enter match those held by your bank or card provider. For example, the billing address should match the one your card is currently registered with.

You will be sent an email confirmation when your payment has been made.

Pay by bank transfer

If you pay by CHAPS (Clearing House Automated Payment System) or Faster Payments, youyour canpayment submitwill yourbe paymentreceived on the same or next working day.

If you pay by Bacs (Bankers Automated Clearing System), allow 3 working days for the payment to reach HMRC.

You should ask your bank to use the code ‘OUR’ in the ‘Detail of charge’ field when they process your payment.

We recommend you check your bank’s processing times and maximum transaction limits before you pay.

If you use an incorrect reference number:

• there will be a delay in the payment being allocated correctly
• you will receive a payment reminder

Account details to use if your account is in the UK

Use the following details to make a payment if your account is in the UK:

• sort code — 08-32-0008 32 00
• account number — 12001047
• account name — HMRC VAT ON E

Account details to use if your account is overseas

Use the following details to make a payment if your account is overseas:

• account number (IBAN) — GB34 BARC 2005 1710 7534 91
• bankBusiness identifierIdentifier codeCode (BIC) — BARCGB22
• account name — HMRC VAT ON E

You must make all payments in sterlingpound (GBP).sterling. Your bank may charge you if you use any other currency.

If needed, you can provide your bank with the following HMRC banking address:

Help and support

If you have any questions about OSS VAT Return payments, email: paymentteam.moss@hmrc.gov.uk.