Pay employers' Class 1A National Insurance
By cheque through the post
You can send a cheque by post to HM Revenue and Customs (HMRC).
HMRC
Direct
BX5 5BD
You do not need to include a street name, city name or PO box with this address.
You must make sure your payment reaches HMRC by the deadline.
What to include
Make your cheque payable to ‘HM Revenue and Customs only’.
Write your Class 1A reference number on the back of the cheque.
Your payment may be delayed if you do not fill in your cheque correctly.
You can include a letter with your payment to ask HMRC for a receipt.
If you have a payslip
Your Class 1A reference number will be shown on your payslip. Include the payslip with your cheque. Do not fold the payslip or cheque or fasten them together.
If you do not have a payslip
To get your Class 1A reference number, you’ll need your 13-character Accounts Office reference number. You can find this:
- in your HMRC online account if you’ve enrolled for PAYE online
- on the letter HMRC sent you when you registered as an employer (or sent to your accountant or tax adviser if they registered on your behalf)
Your Class 1A reference number is your Accounts Office reference number, followed by the year you want to make a payment for and then the number 13.
For example, if your Accounts Office reference number is 123PX0012345X and you want to make a payment for the tax year ending 5 April 2026, write the following on the back of your cheque: 123PX0012345X-26-13.