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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Pre-enforcement: coding out: class 2 NIC debts: taxpayer wants to make payment in full

The payslips on the payment request and First Opportunity Letters (FOLs) contain a unique 18-digit reference number and inform the taxpayer of the various ways to pay.

  • Direct payment through a bank.
  • Cheque with a payslip via a bank.
  • Cheque with a payslip via the Post Office.
  • Phone and internet banking.
  • Payments by direct debit and credit or debit card.

The unique 18-character reference shown on the payslip includes Area Code 73 which assists with the automatic allocation of payment. Users cannot therefore derive payslip reference numbers. Ask the taxpayer for the reference number as shown on the payslip.