Pay a penalty charge for not registering or maintaining a trust
How to pay a penalty charge from HMRC if you have failed to register or maintain a trust.
HMRC may charge you a fixed penalty if you fail to either:
- register a trust
- keep a trust’s details up to date
You’ll need to pay the trust penalty charge within 30 days of the date we issue the penalty.
You can request a review or appeal a trust penalty charge if you do not agree with HMRC’s decision.
When to pay
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 depends on how you pay.
| Payment method | Time to allow |
|---|---|
| Direct Debit | 3 working days |
| Approve a payment through your online bank account | Same or next day |
| Pay online by debit or corporate credit card | Same or next day |
| Faster Payments (online or telephone banking) | Same or next day |
| CHAPS | Same or next day |
| Bacs | 3 working days |
If the deadline is on a weekend or bank holiday, make sure your payment reaches HMRC by the end of the previous working day.
What you need
You need the letter we sent you about the penalty charge. This letter will:
- tell you how much you need to pay
- provide a 14-character payment reference number starting with an X
You must use your 14-character payment reference starting with X when you pay.
If you use an incorrect reference number:
- there will be a delay in the payment being allocated correctly
- you will receive a payment reminder
Pay online
You can pay by approving a payment through your online bank account by selecting the ‘pay by bank account’ option.
You will 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.
Alternatively, you can make a full payment online using a debit or corporate credit card. There is a non-refundable fee if you use a corporate credit or debit card. You cannot pay by personal credit card.
Your payment will be accepted on the date you make it and not the date it reaches HMRC’s account (including weekends and bank holidays).
You must make sure the details you enter match those held by your bank or card provider. For example, the billing address should match the one your card is currently registered with.
Pay by Direct Debit
Allow 10 working days for HMRC to set up a Direct Debit. If it will not be set up in time, you’ll need to use another payment method.
You’ll need your reference number and bank details.
Ask your bank to collect payment at least 5 working days before your payment due date, or it will not be collected. Payment is due within 30 days of the date we issue the penalty.
Set up a Direct Debit online
Use your HMRC online account to set up a Direct Debit. You’ll need the Government Gateway user ID and password you used when you registered.
Pay by bank transfer
If you pay by CHAPS (Clearing House Automated Payment System) or Faster Payments, you can submit your payment on the same or next day.
If you pay by Bacs (Bankers Automated Clearing System), allow 3 working days for the payment to reach HMRC.
We recommend you check the maximum transaction limit set by your bank.
Account details to use if your account is in the UK
Use the following details to make a payment if your account is in the UK:
- sort code — 20 05 17
- account number — 40204374
- account name — HMRC General BT Receipts
Account details to use if your account is overseas
Use the following details to make payment if your account is overseas:
- account number (IBAN) — GB86 BARC 2005 1740 2043 74
- bank identifier code (BIC) — BARCGB22
- account name — HMRC General BT Receipts
You must make all payments in sterling (GBP).
If needed, you can provide your bank with the following HMRC banking address:
Barclays Bank PLC
1 Churchill Place
London
United Kingdom
E14 5HP
Pay at your bank or building society
You can make payment at your own branch, by cheque or cash.
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.
Pay by cheque
Allow 3 working days for your payment to reach HMRC.
Make your cheque payable to ‘HM Revenue and Customs only’ and write the reference number on the back.
Do not fold the cheque or attach it to other papers.
You can include a letter to ask for a receipt.
Send your cheque to:
HMRC
Direct
BX5 5BD
Last updated 1 September 2023 + show all updates
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You can no longer set up a Direct Debit by print and post.
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First published.