Overview
Only use this guide if you want to pay taxes, penalties or enquiry settlements to HMRC and:
Your payment may be delayed if you use the wrong reference.
Pay online by Direct Debit
If you’re registered to use HMRC Online Services you can set up a Direct Debit online to collect your payment.
You should set up the Direct Debit at least 5 working days before the date you want your payment to be collected.
You can only use this service if you’re registered for one or more of the following services:
- Self Assessment online
- PAYE for employers
- Corporation Tax online
- CIS online
- Machine Games Duty online
Approve a payment through your online bank account
You can pay directly using your online or mobile bank account.
When you’re ready to pay, start your taxes, penalties or enquiry settlements payment. Select the ‘pay by bank account’ option. You’ll then be directed to sign in to your online or mobile banking account to approve your payment.
The payment is usually instant but sometimes it takes up to 2 hours to show in your account.
You’ll need to have your online banking details ready to pay this way.
Pay online with telephone banking, CHAPS or Bacs
You can pay by Faster Payments, CHAPS or Bacs to HMRC’s account using these details if you cannot find instructions on how to make your payment in other paying HMRC guides:
| Sort code | Account number | Account name |
|---|---|---|
| 08 32 10 | 12001020 | HMRC Shipley |
You’ll need your 14 or 15 character payment reference that begins with X on your payslip.
Your payment may be delayed if you use the wrong reference.
Payments by:
- Faster Payments (online or telephone banking) usually reach HMRC on the same or next day, including weekends and bank holidays
- CHAPS usually reach HMRC the same working day if you pay within your bank’s processing times
- Bacs usually take 3 working days
By debit or credit card online
You can pay online.
There’s a non-refundable fee if you pay by corporate credit or corporate debit card.
There’s no fee if you pay by personal debit card.
You cannot pay with a personal credit card.
You’ll need your 14 or 15 character payment reference that begins with X on your payslip.
Your payment may be delayed if you use the wrong reference.
If you’re unable to make full payment by credit or debit card you’ll have to pay a different way.
HMRC will accept your payment on the date you make it, not the date it reaches HMRC’s account (including bank holidays and weekends).
Making a card payment — getting your details right
We’ve recently made some changes as part of HMRC’s commitment to ensuring the security of online payments. You need to make sure the details you’re entering are correct and match those held by your bank or card provider, for example, the billing address should be the one that your card is currently registered to.
Payslips
You’ll usually get a ‘Notice to Pay’ from HMRC with a payslip attached to make a payment, but there may be times when you’ll not have one. For example, if you’ve agreed a payment with HMRC over the phone.
You must have a payslip to pay at your bank or building society.
Payment reference
If you do not have a payslip you should still have a payment reference from HMRC that’s 14 or 15 characters long and starts with X. You’ll need this when you make a payment.
Do not use this guide if your payment reference does not start with an X, check the other paying HMRC guides to find out how to pay.
Contact HMRC if you’re unsure about your payment reference.
How much time to allow for payments to be received by HMRC
Make sure you pay HMRC by the deadline shown on your ‘Notice to Pay’ or you may have to pay a penalty.
The time you need to allow for your payment to reach HMRC depends on how you pay.
Pay from overseas
Use the following details to pay from an overseas account:
| Account number (IBAN) | Bank identifier code (BIC) | Account name |
|---|---|---|
| GB03 BARC 2011 4783 9776 92 | BARCGB22 | HMRC Shipley |
Use the following address if you need to give your bank HMRC’s banking address:
Barclays Bank Plc
1 Churchill Place
London
United Kingdom
E14 5HP
Pay at your bank or building society
You can pay by cash or cheque made payable to ‘HM Revenue and Customs only’. You should write your 14 or 15 character payment reference on the back of the cheque. You’ll find the payment reference on the payslip attached to your ‘Notice to Pay’.
Your payment may be delayed if you use the wrong reference.
If you pay between Monday and Friday HMRC will accept your payment on the date you make it, not the date it reaches our account.
Pay by cheque in the post
Make your cheque payable to ‘HM Revenue and Customs only’ and write your 14 or 15 character payment reference on the back of the cheque. You’ll find the payment reference on the payslip attached to your ‘Notice to Pay’.
If you do not have a payslip give the following details:
- your name, address and telephone number
- your payment reference that begins with X
- the period that you’re paying
- the amount you’re paying
Do not:
- fold the payslip or cheque
- fasten documents together
Allow 3 working days for your payment to reach HMRC and send your payment to:
HMRC
Direct
BX5 5BD
You can include a request for a receipt with your payment.
