If you get a tax calculation letter (also known as a P800) which says you’ve paid too little income tax, either: HM Revenue and Customs ( HMRC ) will collect it automatically by changing your tax code from the start of the following tax year (6 April) you can pay it before the start of the following tax year Find out more about your tax calculation, and what to do if you think it’s wrong . How to pay If you want to pay what you owe before the start of the following tax year, you can: pay online pay by bank transfer pay by cheque

You can pay online by: approving a payment through your online bank account debit or corporate credit card There’s a non-refundable fee if you pay by corporate credit card or corporate debit card. You cannot pay with a personal credit card. HMRC will accept your payment on the date you make it (even on bank holidays and weekends) - not the date it reaches HMRC ’s account. Pay using HMRC ’s online service You’ll need to sign in to use this service. If you do not already have sign in details, you’ll be able to create them. You’ll be told when you sign in if you need to prove your identity. This is to keep your details safe and usually involves using photo ID like a passport or driving licence. After you sign in you’ll be able to see what you owe, check your calculation and pay. Pay now After you’ve paid If you pay through your online bank account, it can take up to 2 hours to show in your bank account.

You can make a bank transfer using Faster Payments, CHAPS or Bacs: from your online bank account by phoning your bank When your payment will reach HMRC Payments will usually reach HM Revenue and Customs ( HMRC ): on the same or next day for Faster Payments the same working day if you pay within your bank’s processing times for CHAPS payments within 3 working days for Bacs payments Check your bank’s transaction limits and processing times before making a payment. How to pay by bank transfer You’ll need to use a 17-character payment reference number when paying. Create your reference number by putting the following in order: your full National Insurance number the characters: P800 the first year of the tax year your payment is for (you can find this on your P800 letter) Do not put any spaces in your reference number. Your payment may be delayed if you use the wrong reference number. Example If your National Insurance number is ‘AB123456C’ and you’re making a payment for the 2025 to 2026 tax year, your reference number will be: AB123456CP8002025 If you’re paying from a UK account Pay into this account: sort code - 08 32 10 account number - 12001020 account name - HMRC Shipley If you’re paying from an overseas account You can make a transfer from your overseas bank account by CHAPS , using the following bank details for HMRC : Business Identifier Code ( BIC ) - BARCGB22 account number ( IBAN ) - GB03 BARC 2011 4783 9776 92 account name - HMRC Shipley Barclays Bank PLC 1 Churchill Place London United Kingdom E14 5HP

You can pay by cheque through the post. You’ll need to write a 17-character payment reference number on the back of the cheque. Create your reference number by putting the following in order: your full National Insurance number the characters: P800 the first year of the tax year your payment is for (you can find this on your P800 letter) Do not put any spaces in your reference number. Your payment may be delayed if you use the wrong reference number. Example If your National Insurance number is ‘AB123456C’ and you’re making a payment for the 2025 to 2026 tax year your reference number will be: AB123456CP8002025 Where to send your cheque Make the cheque payable to ‘HM Revenue and Customs only’ and send it to: HMRC Direct BX5 5BD You can include a letter with your payment to ask HMRC for a receipt. It usually takes 3 working days for your payment to reach HMRC .

Pay if your tax calculation (P800) says you owe tax

Overview

If you get a tax calculation letter (also known as a P800) which says you’ve paid too little income tax, either:

HM Revenue and Customs (HMRC) will collect it automatically by changing your tax code from the start of the following tax year (6 April)
you can pay it before the start of the following tax year

Find out more about your tax calculation, and what to do if you think it’s wrong.

How to pay

If you want to pay what you owe before the start of the following tax year, you can:

pay online
pay by bank transfer
pay by cheque

View a printable version of the whole guide

Pay if your tax calculation (P800) says you owe tax

Overview

How to pay

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Pay if your tax calculation (P800) says you owe tax

Overview

How to pay

Is this page useful?

Help us improve GOV.UK

Help us improve GOV.UK