Pay a PAYE late payment or filing penalty
Direct Debit
Set up a Direct Debit through your business’s HM Revenue and Customs (HMRC) online account to make a single payment.
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.
Allow 5 working days to process a Direct Debit the first time you set one up. It should take 3 working days next time if you’re using the same bank details.