Set up a Direct Debit through your business’s HM Revenue and Customs ( HMRC ) online account to make a single payment. This means you’ll need to set up a payment each time you pay HMRC through Direct Debit. Reference number You’ll need your 13-character accounts office reference number to make a payment. You can find this on the letter HMRC sent you when you first registered as an employer. How long it takes Allow 5 working days to process a Direct Debit the first time you set one up. It should take 3 working days the next time if you’re using the same bank details. The payments will show on your bank statement as ‘ HMRC NDDS’. Early or late payments Make sure you also enter the correct year and month the payment is for in the separate boxes provided.

Approve a payment through your online bank account

You can pay your PAYE bill directly using your online or mobile bank account. Once you’ve signed in to your HM Revenue and Customs (HMRC) account , select ‘start a payment’ and then ‘pay by bank account’. You’ll then be directed to sign in to your online or mobile banking account to approve your PAYE payment. The payment is usually instant but sometimes it takes up to 2 hours to show in your account. You’ll need to have your online banking details ready to pay this way.

Make an online or telephone bank transfer

You can make a transfer from your bank account by Faster Payments, CHAPS or Bacs. Sort code Account number Account name 08 32 10 12001039 HMRC Cumbernauld If your account is overseas Account number (IBAN) Bank identifier code (BIC) Account name GB62BARC20114770297690 BARCGB22 HMRC Cumbernauld Reference number You’ll need to use your 13-character accounts office reference number as the payment reference. You can find this on either: the letter HMRC sent you when you first registered as an employer. the front of your payment booklet or the letter from HMRC that replaced it Your payment may be delayed if you use the wrong reference number. How long it takes Payments made by Faster Payments (online or telephone banking) will usually reach HMRC on the same or next day. 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. Early payments If you pay monthly You need to add extra numbers to your reference number if you pay before the 6th of the tax month that payment is due. Work out the number you need to use . If you pay quarterly You need to add extra numbers to your reference number if you pay before the 6th of the second month in the quarter. Work out the number you need to use . Late payments You need to add extra numbers to your reference number if you pay on or after the 5th of the tax month after payment was due. Do this whether you pay monthly or quarterly. Work out the number you need to use . You use a different tool if the payment was for a previous tax year . Multiple PAYE schemes Send an online CHAPS enquiry form if you want to make a single payment via CHAPS for multiple PAYE schemes. HMRC ’s banking address is: Barclays Bank PLC 1 Churchill Place London United Kingdom E14 5HP

By debit or corporate credit card online

You can pay online . There’s a fee if you pay by corporate credit card or corporate debit card. The fee is not refundable. There’s no fee if you pay by personal debit card. You cannot pay by personal credit card. If you’re unable to pay your employers’ PAYE bill in full by card, you should use another payment method like a bank transfer. Reference number You’ll need to use your 13-character accounts office reference number as the payment reference. You can find this on the letter HM Revenue and Customs ( HMRC ) sent you when you first registered as an employer. How long it takes Allow 3 working days for your payment to reach HMRC ’s bank account. Early or late payments Make sure you enter the correct year and month the payment is for in the separate boxes provided. Pay for the previous tax year Select the previous tax year and ‘month 12’ for the last tax year. If you do not do this, your payment will go to the current tax year instead.

Check your payment has been received

Check your HM Revenue and Customs (HMRC) online account - it should update within 6 working days of making payment. If you’re paying by post, you can include a letter with your payment to request a receipt from HMRC.

Tell HMRC no payment is due

You must tell HM Revenue and Customs ( HMRC ) if you have not paid any employees for at least one tax month. You can tell HMRC by filling in an Employer Payment Summary ( EPS ) . You must send it by the 19th of the month following the tax month when no employees were paid. If you do not send an EPS , HMRC will send you a notice estimating how much you owe. You may have to pay a penalty. Telling HMRC in advance You can tell HMRC that you will not pay any employees up to 12 months in advance . Contractors in the Construction Industry Scheme (CIS) who have no payments to make need to tell HMRC through a CIS return and a EPS. CIS contractors with payments to make only need to file a CIS return.

Pay employers' PAYE

Q: At your bank or building society

Make your cheque payable to ‘HM Revenue and Customs only’. Write your 13-character accounts office reference number on the back of the cheque. You will find the reference number on the letter HM Revenue and Customs ( HMRC ) sent to you when you first registered as an employer. You’ll need to pay in using the payslip for the correct period. If you do not have one of these, ask HMRC to send you a payment booklet . Allow 3 working days for your payment to reach HMRC ’s bank account.

Q: By cheque through the post

You can send a cheque by post to HM Revenue and Customs ( HMRC ) if you have fewer than 250 employees. HMRC Direct BX5 5BD You do not need to include a street name, city name or PO box with this address. Allow 3 working days for your payment to reach HMRC . What to include Make your cheque payable to ‘HM Revenue and Customs only’. Write your 13-character Accounts Office reference number on the back of the cheque. You can find this number on the letter HMRC sent you when you first registered as an employer. Your payment may be delayed if you do not fill in your cheque properly. Include the payslip for the correct period. If you do not have this, you can either: ask HMRC to send you a payment booklet print off a replacement payment slip You can only use a replacement payslip to pay by post. You cannot use this at a bank. Do not fold the payslip or cheque or fasten them together. You can include a letter with your payment to ask HMRC for a receipt.

Overview

You must pay your PAYE bill to HM Revenue and Customs (HMRC) by:

the 22nd of the next tax month if you pay monthly
the 22nd after the end of the quarter if you pay quarterly - for example, 22 July for the 6 April to 5 July quarter

Pay now

If you pay by cheque through the post the deadline is the 19th of the month.

What you’re paying

Your PAYE bill may include:

employee Income Tax deductions
Class 1 and 1B National Insurance
Class 1A National Insurance on termination awards and sporting testimonials
Student Loan repayments
Construction Industry Scheme (CIS) deductions
your Apprenticeship Levy payments (starting from April 2017) if you, or employers you’re connected to, have an annual pay bill of more than £3 million

You pay your Class 1A National Insurance on work benefits that you give to your employees separately.

PAYE Settlement Agreements are also paid separately.

Ways to pay

Make sure you pay HMRC by the deadline. You may have to pay interest and penalties if your payment is late.

The time you need to allow depends on how you pay.

You can no longer pay at the Post Office.

Same or next day

online or telephone banking (Faster Payments)
CHAPS
through your online bank account

3 working days

by debit or corporate credit card online
Bacs
at your bank or building society (cash or cheque)
Direct Debit (if you’ve already set one up)
by cheque through the post

5 working days

Direct Debit (if you have not set up one before)

If the deadline falls on a weekend or bank holiday, make sure your payment reaches HMRC on the last working day before it (unless you’re paying by Faster Payments).

Payment booklets

You’ll need a payment booklet from HMRC to pay at your bank or building society, or by post. If you do not have one, ask HMRC to send it to you.

If you’re no longer using your payment booklet, you can ask HMRC to stop sending it.

HMRC will automatically stop sending your payment booklet if you make 2 or more electronic payments in a year.

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Pay employers' PAYE

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Payment booklets

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Pay employers' PAYE

Overview

What you’re paying

Ways to pay

Same or next day

3 working days

5 working days

Payment booklets

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