Pay a PAYE late payment or filing penalty
At your bank or building society
You can pay at a branch by cash or cheque. You’ll need to use the HM Revenue and Customs (HMRC) payslip included with the late payment or filing penalty notice.
Make your cheque payable to ‘HM Revenue and Customs only’.
Write your 14-character payment reference number starting with X on the back of your cheque. You’ll find this on the penalty notice HMRC sent you.
Do not use your PAYE Accounts Office reference number. If you use the wrong reference number your payment may be delayed or used to pay a different tax bill that you owe. If your payment has paid the wrong tax bill, you can contact the HMRC employer helpline to ask for your payment to be moved.
HMRC will accept your payment on the date you make it (if you pay it from Monday to Friday) and not the date it reaches HMRC’s account.