By debit or corporate credit card online

You can pay online.

There’s a fee if you pay by corporate credit card. The fee is not refundable.

You cannot pay by personal credit card.

Make your payment to ‘HMRC Cumbernauld’ office. You’ll need to give a 17-character payment reference. This starts with your 13-character Accounts Office reference number. You can find this on:

  • the letter HM Revenue and Customs (HMRC) sent you when you first registered as an employer
  • the front of your payment booklet or the letter from HMRC that replaced it

Add the tax year you want to pay for and the digits ‘13’. If you do not do this, your payment will be allocated to the current tax year instead.

Example Your Accounts Office reference number is 123PA00012345.

To make a payment for the 2014 to 2015 tax year, add the digits ‘1513’ to your reference number. Your 17-character reference is 123PA000123451513.

If you’re unable to pay your Class 1A National Insurance bill in full by card, you should use another payment method like a bank transfer.

How long it takes

Allow 3 working days for your payment to reach HMRC’s bank account.