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HMRC internal manual

PAYE Manual

Employer returns: employer payments: payments in euro

Since 1 January 1999 the Department has accepted payment in euro by the following payment methods

  • Cheque
  • Bacs Direct Credit, internet or telephone banking

From 3 March 2006 cash payments will not normally be handled in processing offices. Customers should be directed to take their payment to a Post Office or pay at their own bank branch. You should check that the customer has the appropriate payslip to accompany the payment.

You should also explain that by paying by euro at the Post Office they will be given the conversion rate at the point of transaction. The taxpayer should be encouraged to take the euro payment to the Post Office wherever possible. Paying at the Post Office is only available until 15th December 2017, after this date this facility will be removed.

You should send any euro cheques to the same HMRC office as you would send sterling cheques, see PAYE50015.