HMRC are currently undergoing work on the transformation of VAT services which will involve migrating customers to a new IT platform. This impacts customers with an existing Direct Debit.
UK banking regulations require HMRC to hold a valid contact point for customers using Direct Debit. This is so they can notify them in advance of the date debits will be taken from their account and the amount. This means any customers who wish to continue paying their VAT by Direct Debit will need to supply their (not their agent’s) email address prior to their account being migrated to the new platform.