HMRC – Cancellation of VAT direct debits where no email address

HMRC has informed the Association of Tax Technicians (ATT) that it will be writing to businesses in June who currently pay VAT via direct debit, where HMRC do not have an email address in its records.

To comply with UK bank regulations, HMRC need an email address to continue taking payments via direct debit.

The letters issued by HMRC in June will inform business that the VAT direct debit will be cancelled between July and November.

To continue paying VAT via direct debit, a new instruction must be set up via the Business Tax Account on the Government Gateway.

A copy of the letters will not be sent to agents.

If you have joined the VAT deferral new payment scheme and have been paying by direct debit, this direct debit will not be affected.

HMRC have provided a copy of the letters to ATT that will be issued. There are two letters depending on if you are registered for Making Tax Digital (MTD) or not registered for MTD (non-MTD).


If you would like further information about this topic, please contact Jonathan MainIndirect Tax Partner on 01772 821 021 or email