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HMRC internal manual

VAT Annual Accounting Scheme

Payments: final balancing payment method

Businesses can pay any balance due at the end of the year by Direct Debit, BACS, CHAPS, Bank Giro or by debit/credit card.

If the business uses paper VAT returns they can also pay by cheque.

Note: The additional time for submitting or paying VAT returns electronically is not available for businesses using the annual accounting scheme. This is because they are already allowed an extra month to do this.