Open consultation

Requiring payment of VAT and PAYE return liabilities by Direct Debit

• From: HM Revenue & Customs
• Published: 23 June 2026

Summary

The Government is seeking views on requiring VAT and PAYE payments to be made by Direct Debit.

This consultation closes at
11:59pm on 16 August 2026

Consultation description

The Government wishes to consult on ways timelier PAYE and VAT payments can be achieved through greater use of Direct Debit.  It welcomes views from individuals, businesses or organisations who could be affected by changes to the way these taxes are collected as well as tax agents, representative bodies, charities and voluntary organisations that help people with their tax affairs.

Documents

Requiring payment of VAT and PAYE — Direct Debit

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Ways to respond

Respond online

or

Email to:

payeconsultations@hmrc.gov.uk

Published 23 June 2026