VAT Payments And VAT Refunds
The HMRC VAT page on Bookkeeping Today shows the payment deadline for each VAT return.
If you have a direct debit with HMRC, they will take payment 3 days after the deadline, assuming the VAT return was submitted on time.
VAT refunds are usually paid within 30 days of submitting your VAT return. See HMRC's page on VAT Repayments for more information.