We've mentioned this before, but it bears repeating. As of 1 April, HMRC will consider that you've paid your VAT when your cheque clears their bank account, not - as is the case at present - when they receive your cheque. That means that, if you pay by cheque, you need to make sure you send it a few days before the end of the month - otherwise you run the risk of being deemed to have paid late, which can result in your having to pay a surcharge.
If you want to get round this, you can pay online (which gives you an extra seven days' grace) or by direct debit (ten days' grace). More information here:
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