Pay your Digital Services Tax
Find out how to pay if you are registered to pay Digital Services Tax.
When you need to pay
You need to pay any Digital Services Tax you owe within 9 months and one day from the end of your accounting period. You can check when you need to pay by signing into the service.
You can find out how to work out how much you need to pay.
How to pay
You can pay by:
- online or telephone banking
- cheque through the post
You cannot pay your Digital Services Tax by Direct Debit.
Before you pay
After you registered for the Digital Services Tax, HMRC will have sent you a 15-digit reference number, starting with an X.
You can find this reference number:
- by signing into your Digital Services Tax details
- in the confirmation email you received after you registered
You will need this reference number to make any of the following payments.
How much time to allow
The time you need to allow depends on how you pay.
| Payment method | Time to allow |
|---|---|
| Faster payments (online or telephone banking) | Same or next day |
| CHAPS | Same or next day |
| Bacs | 3 working days |
| Cheque | 3 working days |
If the deadline falls on a weekend or bank holiday, make sure your payment reaches HMRC on the last working day before it, unless you’re paying by Faster Payments (online or telephone banking).
Online or telephone banking, CHAPS or Bacs
Use these details to pay by Faster Payments, CHAPS or Bacs.
| Sort Code | Account number | Account name |
|---|---|---|
| 20-05-17 | 40204374 | HMRC General Business Tax Receipts |
Overseas payments
Use these details to pay from an overseas account. You must pay in sterling.
| Bank identifier code (BIC) / Swift code | Account number (IBAN) | Account name |
|---|---|---|
| BARCGB22 | GB86BARC20051740204374 | HMRC General Business Tax Receipts |
Cheque through the post
You can send a cheque by post to HMRC:
HMRC
Direct
BX5 5BD
You do not need to include a street name, city name or PO box with this address.
Make your cheque payable to ‘HM Revenue and Customs only’ and write your 15-digit Digital Services Tax reference number on the back of the cheque.
Allow 3 working days for your payment to reach HMRC. Your payment may be delayed if you do not fill in your cheque correctly.