Pay VAT after telling HMRC about goods sold to pay off a debt
Find out what you'll need to pay HMRC from a UK or overseas bank account, after telling HMRC about VAT due on goods sold to pay off a debt.
Before you pay
You must tell HMRC about VAT due on goods sold to pay off a debt.
When to pay
You must pay the VAT due within 21 days of the sale of the goods.
What you’ll need to pay
You’ll need to use your payment reference number starting with CAT2V833, followed by your VAT registration number. For example, CAT2V833123456789.
Pay from a UK bank account
You can pay HMRC directly from a UK bank account with Faster Payments, CHAPS (Clearing House Automated Payment System) or Bacs (Bankers Automated Clearing System).
To make the payment you can contact your bank, use your online bank account or banking app.
Use the following details to make a payment if your account is in the UK:
- sort code — 08-32-00
- account number — 12000903
- account name — Indirect Miscellaneous Account
Pay from an overseas bank account
Use the following details to make a payment if your account is overseas:
- account number (IBAN) — GB20 BARC 2005 1730 3364 91
- Business Identifier Code (BIC) — BARCGB22
- account name — Indirect Miscellaneous Account
You should make overseas payments in pounds sterling (GBP). Your bank may charge you if you use any other currency.
If needed, you can provide your bank with the following HMRC banking address:
Barclays Bank plc
1 Churchill Place
London
United Kingdom
E14 5HP