Pay a PAYE late payment or filing penalty
By cheque through the post
You can send a cheque by post to HM Revenue and Customs (HMRC).
HMRC
Direct
BX5 5BD
You do not need to include a street name, city name or PO box with this address.
You must make sure your payment reaches HMRC within the 30 day deadline.
What to include
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.
If HMRC sent you a payslip, include it with the cheque. Do not fold the payslip or cheque or fasten them together.
Your payment may be delayed if you do not fill in your cheque properly.
If you want a receipt, include a note asking for one.
If you do not have an HMRC payslip
You can still pay by cheque through the post. Make sure your payment reference number is on the back of the cheque.