Filing the first Vat Return for a new client on HMRC (I'm still manually typing the numbers into the 9 boxes while I can!), and on successfully submitting the return noticed the following:
Any tax due must be paid electronically and received by HM Revenue & Customs by 07 Jan 2019. Payment should be made electronically, by Bankers Automated Clearing Services (BACS), Bank Giro Credit Transfer or by Clearing House Automated Payment System (CHAPS). You must use the VAT Registration number as a reference on your payment. Sort code, Account number and Account Name can be found on the HMRC web site. http://www.hmrc.gov.uk/payinghmrc/bank-account-checker.htm
This seems to imply that the traditional 3 days grace (i.e. payment by 10/01/2019) has disappeared. Anybody else noticed this?