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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE: introduction to PAYE: payments: payment methods

Employers can make PAYE payments by a variety of payment methods to HMRC. Guidance for employers can be found on the GOV.UK website.

Payments are sent as a single combined amount of tax (including CIS and Student Loan Deductions) and NIC Class 1. BROCS then splits the payments into separate tax and NIC Class 1 amounts and posts these to the employer’s record.

Electronic payments - types

Electronic payments are made:

  • through a bank - either directly using bank giro or by using

    • phone or internet banking
    • BACS Direct Credit
    • Faster Payments
    • CHAPS
  • at a Post Office
  • online, by debit card or credit card using BillPay.

These payment methods are quicker and more secure and therefore recommended by HMRC.

Cheque payments

Cheque payments are sent direct to HMRC at the address below.


These should be accompanied with a payslip to ensure correct allocation to the employer’s record.