Payment processing and accounting: payment methods: cheques
Customers can still make payment to HMRC using a cheque, except for Corporation Tax customers and virtually all VAT customers.
In the interests of security, customers should make their cheque payable to ‘HM Revenue & Customs Only’, followed by their reference number.
Customers are asked not to fold the payslip or cheque and not to fasten them with paper clips or staples or in any other manner. The cheque should then be posted to the appropriate banking location, addresses for each tax / Head of Duty can be found on the HMRC website.
To allow for possible postal delays (for which HMRC are not responsible) customers should allow at least three working days for the payment to be received.
Whilst the majority of cheque payments are delivered by post to DMB Banking at Shipley, Cumbernauld and Southend, some payments continue to be received in local offices. They may be delivered by post or collected when calling on the customer. In these instances, cheques should be sent to the relevant DMB Banking location, with a completed payslip where required.