If I submit my VAT Return by post can I pay it by Direct Debit payment?
Yes. The payment must clear to the HM Revenue and Customs (HMRC) account by the 7th day after the due date shown on your paper VAT Return. If the 7th day 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.