HM Revenue & Customs

As a VAT Annual Accounting Scheme trader can I use Direct Debit payment?

You must not use Direct Debit payment for the interim instalments, but you may use it for any balancing payment due with your annual return. Balancing payments must clear to the HMRC bank account by the due date shown on your return. If the due date falls on a weekend or bank holiday, the payment must clear to the HMRC bank account by the previous 'bank working day' (bank working days are Monday to Friday excluding bank holidays). The 'Payment date' you enter in Direct Debit payment is the date by which HMRC must receive cleared funds.