The Government Says

Requiring payment of VAT and PAYE return liabilities by Direct Debit

Requiring payment of VAT and PAYE return liabilities by Direct Debit

https://www.gov.uk/government/consultations/requiring-paymentof-vat-and-paye-return-liabilitiesbydirect-debit

seen at 14:54, 23 June in Policy papers and consultations.