Pay a PAYE late payment or filing penalty

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Make an online or telephone bank transfer

You can pay by Faster Payments, CHAPS or Bacs.

Reference number

You’ll need to use your 14-character payment reference number starting with X when you pay.  You’ll find this on the penalty notice HM Revenue and Customs (HMRC) sent you.

Do not use your PAYE Accounts Office reference number. Your payment may be delayed if you use the wrong reference.

If you’re paying from a UK bank account

Pay into this HMRC account:

  • sort code - 08 32 10
  • account number - 12001020
  • account name - HMRC Shipley

If you’re paying from an overseas bank account

Pay into this account:

  • account number (IBAN) - GB03 BARC 2011 4783 9776 92
  • bank identifier code (BIC) - BARCGB22
  • account name - HMRC Shipley

Overseas payments should be in sterling and your bank may charge you if you use any other currency.

HMRC’s banking address is:

Barclays Bank PLC
1 Churchill Place
London
United Kingdom
E14 5HP

How long it takes

Payments made by Faster Payments (online or telephone banking) will usually reach HMRC on the same or next day, including weekends and bank holidays.

CHAPS payments usually reach HMRC the same working day if you pay within your bank’s processing times.

Bacs payments usually take 3 working days.

Check your bank’s transaction limits and processing times before making a payment.

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