HMRC may charge you a fixed penalty if you deliberately fail to either:
- register a trust
- keep a trust’s details up to date
This guide explains how you can pay a penalty charge.
Find out how to make other types of payment to HMRC.
You can request a review or appeal against a penalty charge if you do not agree with HMRC’s decision.
What you’ll need
We’ll send you a letter to tell you about a penalty charge. This letter will:
- tell you how much you need to pay
- provide a 14-digit reference number starting with an X — you must use this when you make a payment to us
If you use the wrong reference number when you make a payment:
- there will be a delay in the payment being allocated correctly
- you’ll receive a payment reminder
How to pay
You can pay a penalty charge by:
- Direct Debit
- using our online service and your bank details
- bank transfer
- credit or debit card
- cheque
Make a payment online
You can pay the penalty charge directly, using your online or mobile bank account.
Before you start, you’ll need to have your:
- online banking details
- 14-digit reference number starting with an X
When you’re ready to pay, select ‘pay now’ to start your penalty charge payment. Select the ‘pay by bank account’ option when prompted. 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 can sometimes take up to 2 hours to show in your account.
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.
Bank details for online, Bacs and CHAPS
You can pay by Faster Payments, Bacs or CHAPS to HMRC’s account.
| Sort code | Account number | Account name |
|---|---|---|
| 20 05 17 | 40204374 | HMRC General BT Receipts |
Overseas payments
Use these details to pay from an overseas account.
| Account number (IBAN) | Bank identifier code (BIC) | Account name |
|---|---|---|
| GB86 BARC 2005 1740 2043 74 | BARCGB22 | HMRC General BT Receipts |
At your bank or building society
You can make payment at your own branch, by cheque or cash. You’ll need your 14-digit reference number starting with an X. You’ll find this in the letter we sent to you.
Make sure that you:
- use your own bank branch or you’ll be charged for the service
- make cheques payable to ‘HM Revenue and Customs only’ and write your reference number on the back
HMRC will accept your payment on the date you make it and not the date it reaches our account, if you pay between Monday and Friday.
By cheque through the post
Make sure that you:
- make your cheque payable to ‘HM Revenue and Customs only’
- write your reference number on the back of the cheque — you’ll find this in the letter we sent
- do not fold the cheque or fasten documents together
Allow 3 working days for your payment to reach HMRC and send your payment to:
HMRC
Direct
BX5 5BD
By debit or credit card 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-digit reference number starting with an X. This will be on the letter we sent to you.
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).
How much time to allow for payments to be received by HMRC
You will need to make sure payment reaches us within 30 days of the date we issue the penalty. This date will be on the letter we sent to you.
The time you need to allow for your payment to reach HMRC depends on how you pay.
| Payment method | Time allowance |
|---|---|
| Direct Debit | 5 working days |
| Approve a payment through your online bank account | Same or next day |
| Online or telephone banking (Faster Payments) | Same or next day |
| Bacs | 3 working days |
| CHAPS | Same or next day |
| Online with a debit or credit card | Same or next day |
| At your bank or building society | Same or next day |
| By cheque in the post | 3 working days |
