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Pay taxes, penalties and enquiry settlements

Payment options for paying taxes, penalties and enquiry settlements that are not covered in specific guides.

Overview

This guide gives you the payment options for paying taxes, penalties and enquiry settlements that are not covered in specific guides published by HM Revenue and Customs (HMRC). In the majority of cases you’ll have received a Notice to Pay with a payslip attached.

Only use this guide if there are no specific instructions for your type of payment in GOV.UK’s guides to paying HMRC and if the payment reference on your payslip is 14 or 15 characters long and starts with an ‘X’.

If you don’t have a payslip

Occasionally you may not have a payslip for these payments, usually if you have agreed a payment with HMRC over the phone. You will still have been given a reference that is 14 or 15 characters long and starts with an ‘X’ and you should use this when making your payment.

You will still be able to pay using most of the ways detailed in this guide without a payslip, but won’t be able to pay in person at your bank/building society or at the Post Office. Additionally, if you don’t have a payslip and are paying by post you should include:

  • your name, address and telephone number
  • your reference number
  • the period that you are paying
  • the amount you are paying

If you are unsure about what reference number to use you should contact HMRC.

How much time to allow

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 depends on how you pay.

Only use these payment methods if there are no specific instructions for your type of payment in GOV.UK’s guides to paying HMRC and if the payment reference on your payslip is 14 or 15 characters long and starts with an ‘X’.

Payment methodTime allowance
Online or telephone banking (Faster Payments) Same or next day
CHAPS Same or next day
At your bank or building society Same or next day
At the Post Office Same or next day
Online debit or credit card Same or next day
Bacs 3 working days
By cheque through the post 3 working days
Direct Debit 5 working days

Ways to pay

Only follow these payment instructions if there are no specific instructions for your type of payment in GOV.UK’s guides to paying HMRC and if the payment reference on your payslip is 14 or 15 characters long and starts with an ‘X’.

Bank details for online or telephone banking, CHAPS, Bacs

You can pay by Faster Payments, CHAPS or Bacs to HMRC’s account.

Sort codeAccount numberAccount name
08 32 10 12001020 HMRC Shipley

You’ll need your 14 or 15 character reference number. You’ll find this on the payslip attached to your Notice to Pay.

Your payment may be delayed if you use the wrong reference number.

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

Overseas payments

You should use these 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

If you need to provide your bank with HMRC’s banking address it is:

Barclays Bank Plc 
1 Churchill Place 
London 
United Kingdom 
E14 5HO 

Online debit of credit card

You can pay by debit or credit card.

There is a fee for credit cards.

You may be directed to use a beta service when you pay by debit or credit card.

From 1 January 2016, HMRC will limit the number of credit and debit card payments you can make to any single tax regime within a given period of time, so that only a reasonable number of payments can be made.

HMRC will determine what is reasonable by reference to payment card industry standards and guidance.

If you’re unable to make full payment by credit/debit card you’ll have to use an alternative payment method.

HMRC may withdraw the facility to pay by credit/debit card from any customer attempting to circumvent this restriction.

You’ll need your 14 or 15 character reference number. You’ll find this on the payslip attached to your Notice to Pay.

HMRC will accept your payment on the date you make it and not the date it reachesHMRC’s account, including on bank holidays and weekends.

Your payment may be delayed if you use the wrong reference number.

At your bank or building society

Use the payslip attached to your Notice to Pay to pay at your own bank or building society. You can pay by cash or cheque made payable to ‘HM Revenue and Customs only’ followed by your 14 or 15 character reference number. You’ll find this on the reference number on the payslip.

Your payment may be delayed if you use the wrong reference number.

HMRC will accept your payment on the date you make it and not the date it reachesHMRC’s account, if you pay between Monday and Friday.

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.

There is no online service just for these payments so you can only use this service if you’re registered for one (or more) of:

  • Self Assessment Online
  • PAYE for employers
  • Corporation Tax Online
  • CIS Online
  • Machine Games Duty Online

At the Post Office

Use the payslip attached to your Notice to Pay to pay at the Post Office by cheque, cash or debit card without charge (subject to a maximum of £10,000).

This is more efficient and secure than sending a payment by post. To pay at the Post Office you’ll need to:

  • take your HMRC payslip with you (or you will be charged for using this service)
  • make cheques payable to ‘Post Office Ltd’

HMRC will accept your payment on the date you make it and not the date it reachesHMRC’s account, if you pay between Monday and Friday.

By cheque through the post

Use the payslip attached to your Notice to Pay to pay this way.

Send your payslip and a cheque made payable to ‘HM Revenue and Customs only’ followed by your 14 to 15 character reference number. You’ll find this on the reference number on the payslip.

Don’t fold the payslip or cheque and do not fasten documents together.

You should allow 3 working days for your payment to reach HMRC.

HM Revenue and Customs 
Bradford 
BD98 1YY 

If you’re paying by post, you can include a letter with your payment to request a receipt from HMRC.


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