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. 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.