HMRC Update: Pay the VAT due on your One Stop Shop VAT Return

HMRC has updated its guidance on paying VAT due on a One Stop Shop (OSS) VAT Return. The key changes concern bank-transfer payments and the payment reference number.

What changed 13 October 2026: HMRC confirmed that if you use the wrong payment reference number, your payment may be delayed, allocated to a different tax bill you owe, or result in a payment reminder. You can email HMRC to ask for the payment to be moved.

14 October 2026: HMRC updated the payment reference to use when paying by bank transfer.

Current position For bank transfers, you must use the 11-character unique reference number beginning with “NI” issued when you submitted your OSS Return. This is separate from your VAT registration number.

If the payment has been applied to the wrong tax bill, contact HMRC at paymentteam.moss@hmrc.gov.uk and ask for it to be moved.

Practical takeaway Check the “NI” reference immediately before making a CHAPS, Faster Payments or Bacs transfer. Using the correct reference is particularly important for businesses with several HMRC liabilities, as an incorrect reference can cause the payment to be allocated elsewhere rather than to the OSS VAT balance.