HMRC have updated their guidance on this subject at https://www.gov.uk/pay-paye-tax/direct-debit
Also, as the direct debit is taken shortly after the normal due date for payment, HMRC temporarily show interest and penalties on the taxpayer’s employer liabilities and payments account for the short period between the due date and successful application of the direct debit. HMRC have intimated that this will be changed going forward so that no interest and penalties will show.
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