The cheque's in the post

With effect from 1 April 2010 all cheque payments by post will be treated as being received by HM Revenue & Customs (HMRC) on the date when cleared funds reach HMRC’s bank account.

This means that you must allow enough time for the payment to reach HMRC and to clear into their bank account no later than the due date shown on your VAT return. A cheque normally takes three bank working days to clear – excluding Saturdays, Sundays and bank holidays. This change does not affect any cheque payments made by Bank Giro.

If your cheque payment does not clear by the due date shown on your VAT return you may be liable to a surcharge for late payment.