Paying HMRC Your VAT Liability
This is the link to the VAT payments page: https://www.gov.uk/pay-vat There are number a ways to pay – all explained on the page.
You can also apply for a refund on this page. The VAT return will trigger a refund, if due, but it will not be made unless you give HMRC your bank details on this page – even if you pay by direct debit.
There is another link which may prove useful –http://www.hmrc.gov.uk/tools/payinghmrc/currentyear.htm
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