Pay if your tax calculation (P800) says you owe tax
Pay by cheque
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. You’ll need your P800 letter to create your reference number.
If you’ve had more than one P800 letter, use the most recent letter. You only need to make one payment, even if it covers more than one tax year.
Create your payment reference number
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 that’s shown on your P800 letter
Do not put any spaces in your reference number.
Example
If your National Insurance number is ‘AB123456C’ and your P800 letter is for the 2025 to 2026 tax year, your reference number will be: AB123456CP8002025
Your payment may be delayed if you use the wrong reference number.
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.