VAT LOANS · DIRECT TO HMRC

Settle your VAT bill, without burning your reserves.

VAT bill overdue triggers a 3% penalty at day 15, an additional 3% at day 30, plus daily interest from day 1 (currently around 7.75% APR). A short-term commercial loan stops the clock and pays HMRC directly. £10k to £1m, 3 to 12 months.

10+

Specialist lenders

Direct

To HMRC

£10k–£1m

Funding range

Director

PG required

What it is

Short-term funding timed to your VAT cycle.

A VAT loan is exactly what it sounds like. A specialist short-term commercial loan sized to your VAT bill, funded straight to HMRC on the due date, and repaid over three to twelve months. No cash ever touches your account; the lender settles HMRC directly using your payment reference.

For most UK businesses, VAT loans are the simplest way to smooth a timing mismatch: you've billed, HMRC wants its share, but the customer hasn't paid yet. The loan bridges the gap. Typical use case: you can afford the bill in eight weeks, but it's due in three.

Most VAT facilities require a personal guarantee from directors. For larger deals (typically above £250k) or where covenant strength varies, lenders may also require an equitable charge or debenture against business or personal property. Your broker will tell you exactly what each lender wants before you commit. Rates typically 1.0 to 1.8% per month, plus a 0.5 to 2% setup fee. Compare that to HMRC's current late-payment regime (3% penalty at day 15, additional 3% at day 30, plus daily interest from day 1 at base + 4%, currently around 7.75% APR) and for most businesses the maths works strongly in favour of funding over paying late.

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Nathan Dumlao / Unsplash

RATES & TERMS · APRIL 2026

Typical parameters for this product.

INDICATIVE

1.0–1.8%

Monthly rate

0.5–2%

Arrangement fee

3, 6, 9, 12 mo

Term

£10k–£1m

Loan amount

HOW IT WORKS

Three steps. No drama.

1

Apply in five minutes

Eight-field quote form covers everything we need to approach lenders.

2

We route and quote

We route to the best-fit lender from our panel and come back with a quote.

3

Funded straight to HMRC

Lender settles HMRC directly on your due date using your payment reference.

Calculator

Model your VAT bill

VAT BILL

VAT loan calculator

Model the cost of spreading a VAT bill across 3 to 12 months.

£50,000
£10k£1m

Term

Monthly repayment

£8,983

per month for 6 months

  • Setup fee (1%)£500
  • Total interest£3,900
  • Total cost of borrowing£4,400
Get a quote →

Indicative only. Based on a typical rate of 1.3% per month plus a 1% setup fee. Final rate depends on lender appetite and your business profile.

Open the full calculator →

QUESTIONS WE GET

Straight answers.

How quickly can a VAT loan be arranged?+

Straightforward cases move quickly. Settlement to HMRC typically one business day after signing. A Monday application can be paid to HMRC by mid-week.

Does taking a VAT loan affect my business credit rating?+

A search on your company credit file happens at application, creating a soft search record. Short-term HMRC funding is rarely a negative factor. It signals active management of cash flow rather than distress.

Can I use a VAT loan if I already have a Time to Pay arrangement?+

Harder but not impossible. Some lenders will fund new VAT if an existing Time to Pay (TTP) arrangement is being honoured on time and covers a different tax period. Worth having the conversation specifically.

What happens if I can't meet a VAT loan repayment mid-term?+

Contact the lender immediately. Most will work with you on a short restructure without penalty if you're communicative. Ignoring it makes it significantly worse.

Are VAT loans FCA regulated?+

Commercial lending to UK limited companies and LLPs is unregulated. Tax Bill Loans and the lenders we work with are not FCA-regulated providers. This is standard for B2B commercial finance.

If you do nothing

What HMRC actually does next

HMRC is not out to get you. They have a job to do and they are good at it. These are the steps they take, in order, when a VAT bill goes unpaid. It is not scaremongering. It is the standard debt management process. Knowing the timeline means you can act before the next step arrives.

  1. Stage 01

    Day 0: missed deadline

    Late-payment interest starts accruing at 7.75% per annum. Daily, not monthly.

  2. Stage 02

    Day 15 to 30: penalty cliff

    First penalty of 3% at day 15. Another 3% at day 30. Both calculated on the unpaid balance at each date.

  3. Stage 03

    Day 31 onwards: the 10% accrual

    A second penalty starts accruing daily at 10% per annum until paid in full. It compounds with the interest already running.

  4. Stage 04

    Weeks 4 to 12: reminder letters and phone calls

    HMRC's Debt Management and Banking team send reminders and an officer phones to demand payment. This is the window where Time to Pay (TTP) is most achievable. After this window closes, Time to Pay arrangements get harder to negotiate.

  5. Stage 05

    Weeks 8 to 16: Field Force officer visit

    A locally-based HMRC officer visits the business address to confirm contact details and check the current tax position. They can negotiate settlement for debts up to £100,000 on the spot. Not a raid; standard HMRC practice.

  6. Stage 06

    Notice of Enforcement

    If the visit does not resolve the debt, HMRC issues a formal Notice of Enforcement. 14 days from issue to pay in full or agree a plan. HMRC does not need a court order for this.

  7. Stage 07

    Controlled Goods Agreement

    If the 14 days pass, an enforcement agent returns and lists business assets on a Controlled Goods Agreement. Seven more days to pay. After that, goods are seized and sold at auction. HMRC can force entry into commercial premises.

  8. Stage 08

    Direct Recovery of Debt

    For debts over £1,000, HMRC can take money directly from business bank accounts. They must leave a minimum of £5,000 across all accounts after the recovery.

  9. Stage 09

    Winding-up petition

    HMRC is the most common creditor in UK business insolvencies. A statutory demand gives 21 days to pay or dispute. Miss it, and HMRC can petition the court to wind up the company. Directors face investigation for how the company traded with the debt outstanding.

None of this is inevitable. Every stage is a decision point. The earlier you act, the more options you have. A Time to Pay arrangement before day 30 is usually achievable. Borrowing to pay the bill at any point stops the clock completely. Both are better than waiting to see what HMRC does next.

Enforcement timeline and powers per HMRC published guidance and TaxAid enforcement notes. Figures for HMRC as the largest business creditor via The Gazette and Begbies Traynor insolvency data. Rate (7.75%) sourced live from the Bank of England base rate plus 4%. Funding Flow arranges finance, does not provide insolvency or tax advice.

READY WHEN YOU ARE

VAT bill coming up? Get a real quote.

Funded direct to HMRC. £10k to £1m. No cost to enquire.

Get a quote →

Disclaimer · The information on this page is general guidance about UK commercial finance options for limited companies and LLPs. It is not legal, tax, or financial advice and should not be relied on as such. Eligibility, rates, and terms vary by lender and are subject to credit assessment. Tax Bill Loans is a trading name of Funding Flow, a commercial finance broker; arranging finance for UK corporates is outside FCA regulatory scope. For advice specific to your situation, speak to your accountant, solicitor, or a qualified adviser.