Guidance

Pay other HMRC taxes, penalties or enquiry settlements

Find how to pay taxes, penalties and enquiry settlements not covered in other paying guidance, if your payment reference starts with X.

Overview

Only use this guide if you want to pay taxes, penalties or enquiry settlements to HM Revenue and Customs (HMRC) and:

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.

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

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

By debit or credit card online

You can pay online.

There is a fee for credit cards.

You can’t pay with a personal credit card.

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).

Making a card payment - getting your details correct

We have recently made some changes as part of HMRC’s commitment to ensuring the security of online payments. Customers need to make sure the details they are entering are correct and match those held by your bank/card provider, for example, the billing address should be the one to which your card is currently registered.

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.

Published 5 November 2014
Last updated 17 January 2018 + show all updates
  1. Guide updated to show payments can't be made with a personal credit card.
  2. Payments can no longer be made at a Post Office.
  3. Section ‘Pay online with a debit or credit card’ has been updated with information about payments by personal credit card from 13 January 2018.
  4. Information about payments at a Post Office from December 2017 has been added to the guide.
  5. Postal address for cheque payments has been updated.
  6. Credit card fees have changed.
  7. Notification that from 1 January 2016 changes will be introduced to limit the number of credit and debit card payments that can be made to any single tax regime within a given period.
  8. The online debit or credit card non-refundable fee has been increased to 1.5%.
  9. HMRC have launched a new payment service - you may be directed to WorldPay if you pay online by debit or credit card. The new service uses a different service provider to BillPay.
  10. You can pay tax, penalties and enquiry settlements (which are not covered in other HM Revenue and Customs (HMRC) guidance) to HMRC at the Post Office (subject to a maximum of £10,000).
  11. First published.