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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Debt and return pursuit: PAYE: E-payment: legislation and interpretation: approved electronic payment methods

Approved electronic payment methods

The following is a list of approved electronic payment methods.

  • BACS direct credit
  • Telephone banking
  • Bank or Building Society internet service
  • BillPay (payment by debit card over the internet)
  • CHAPS
  • Paymaster
  • Faster Payments

The following are also acceptable electronic methods for employers who receive a payslip booklet.

  • Bank Giro (payment at a bank)
  • Santander Corporate Banking (payment at a Post Office)

Additional payment posting codes have been added to BROCS and IDMS to enable all these different banking methods to be recognised. The full list of payment posting codes is shown in DMBM520930.

Further information for employers

Employers requiring more information on how to pay electronically should be guided to

  • the Internet at ‘’ or
  • Banking Operations

    • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
    • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

You can find more information on ‘Payment and Banking’ pages on the Intranet.