HMRC have removed from their guidance the instruction to a bank or building society to pay by direct debit, advising:
“If you only need one signature to set up a Direct Debit, you can set it up online by signing in to your VAT account. If you need more than one signature, complete the Making Tax Digital VATC9 form.”
Related content from Claritax Books
Value Added Tax, written by Ciaran McGee MA (Oxon), FCA, CTA, is an extensive volume (over 1,000 pages), written primarily for non-VAT specialist accountants and tax advisers.
