Updated: Section ‘Pay online with a debit or credit card’ has been updated with information about payments by personal credit card from 13 January 2018.
Overview
Only use this guide if you want to pay taxes, penalties or enquiry settlements to HM Revenue and Customs (HMRC) and:
- you can’t find instructions on how to make your payment in other paying HMRC guides
- your payment reference starts with X
Your payment may be delayed if you use the wrong reference.
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 won’t 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
- the Post Office
Payment reference
If you don’t 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.
Don’t use this guide if your payment reference doesn’t 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.
| Payment method | Time allowance |
|---|---|
| Direct Debit | 5 working days |
| 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 |
| At a Post Office | Same or next day |
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
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 can’t 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 and is 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
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 online with a debit or credit card
Use the Pay Tax service to pay online with a debit or credit card.
There’s a fee for credit cards.
You won’t be able to pay with a personal credit card from
13 January 2018.
You’ll need your 14 or 15 character payment reference that begins with X and is 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).
HMRC 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.
They’ll decide what’s reasonable by checking payment card industry standards and guidance and may withdraw the facility to pay by credit or debit card from any customer who tries to bypass the limit.
Pay at your bank or building society
Use the payslip attached to your ‘Notice to Pay’ to pay at your 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 payment reference that begins with X and is on your payslip.
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 their account.
Pay by cheque in the post
Send your payslip and a cheque made payable to ‘HM Revenue and Customs only’ followed by your 14 to 15 character payment reference that begins with X and is shown on the payslip.
If you don’t 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
Don’t:
- 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.
Pay at a Post Office
You won’t be able to pay at the Post Office after 15 December 2017.
Paying your bill at the Post Office is quicker and more secure than sending a payment by post.
Use the payslip attached to your ‘Notice to Pay’ to pay by cheque, cash or debit card (up to a maximum of £10,000) or you’ll be charged for using this service.
Make cheques payable to ‘Post Office Ltd’.
If you pay between Monday and Friday HMRC will accept your payment on the date you make it, not the date it reaches their account.
Source: HMRC