HMRC is aware a small number of businesses that pay their VAT by Direct Debit and have signed up to Making Tax Digital (MTD) have not had their last non-MTD payment collected. HMRC is rectifying the situation as a matter of priority and expect to have collected all outstanding payments by 22 July. If a business has not had their payment collected by this date, they should contact the VAT helpline.
In the majority of these cases, payment has not been collected because the business signed up immediately after submitting their final non-MTD return. HMRC has updated GOV.UK guidance here to advise businesses, and agents acting on their behalf, to wait until after payment has been collected before signing up.