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 If you pay by cheque through the post, it must reach HMRC by the 19th of the month. You may have to pay interest and penalties if your payment is late. This guide is also available in Welsh (Cymraeg) . How to pay You can: pay your PAYE bill by direct debit pay PAYE Settlement Agreements pay Class 1A National Insurance on work benefits that you give to your employees pay a PAYE late payment or filing penalty pay your PAYE bill using another payment method 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 Payment booklets HMRC no longer sends printed payment booklets. You can still pay tax you owe from the tax year 6 April 2023 to 5 April 2024 at your bank or building society using a payment booklet, if you already have one. To pay tax for the current tax year, you must choose another way to pay.

You can set up a Direct Debit through your HM Revenue and Customs ( HMRC ) online account to pay your bill automatically. HMRC will automatically collect the payment from your bank account based on the amount in your return (also called a Full Payment Submission ( FPS ) ). You’ll only need to set the Direct Debit up once. Set it up at least 4 working days before your payment due date. If you’ve not used your Direct Debit for 2 years or more, check with your bank that it’s still set up. Set up a Direct Debit Set up now Before you start You’ll need to use your 13-character accounts office reference number as the payment reference. You can find this: in your HMRC online account on the letter HMRC sent you when you registered as an employer (or sent to your accountant or tax adviser if they registered on your behalf) You need to add extra numbers to your 13-character accounts office reference number each time you make: an early payment (before the 6th of the tax month or quarter the payment is due) a late payment (on or after the 5th of the tax month after the payment was due) Your payment may be delayed if you use the wrong reference number. When the payment will be taken HMRC will usually take the payment either: shortly after the 22nd of the month 4 working days after you file the return (if you file it after the 19th of the month) HMRC will tell you the date and amount no later than 3 working days before the payment is collected. The payments will show on your bank statement as ‘ HMRC SDDS’. If you pay quarterly, you should continue to submit a monthly return. HMRC will collect the total payment every 3 months. When you cannot pay by Direct Debit You must pay in a different way if you are: making payments of £20 million or more using an overseas bank account to pay your PAYE bill exempt from submitting your PAYE returns online an insolvency practitioner a Construction Industry Scheme (CIS) contractor who is not enrolled for PAYE online You cannot set up a Direct Debit to automatically take payments for a PAYE penalty or PAYE Settlement Agreements .

Pay using another payment method

You’ll need to use your 13-character accounts office reference number as the payment reference. You can find this: in your HMRC online account on the letter HMRC sent you when you registered as an employer (or sent to your accountant or tax adviser if they registered on your behalf) Pay your PAYE bill online You can pay HM Revenue and Customs ( HMRC ) online by: approving a payment through your bank account using your online banking details debit or corporate credit card You’ll need your online banking details or your card ready before you start. Pay now If you approve the payment using your online bank account You can pay your PAYE bill directly using your online or mobile bank account. You’ll need to have your banking details ready before you start. You can select a date to pay, as long as it’s before your payment is due. Check your account to make sure that the payment has gone out on the correct day. If the payment has not gone out as expected, speak to your bank. The payment is usually instant but can take up to 2 hours to show in your bank account. If you pay by debit or corporate credit card 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. HMRC will accept your payment on the date you make it (even on bank holidays and weekends) - not the date it reaches HMRC ’s account. If you’re unable to pay your employers’ PAYE bill in full by card, you should use another payment method like a bank transfer. Making an online or telephone bank transfer You can make a bank transfer using Faster Payments, CHAPS or Bacs: from your online bank account by phoning your bank You need to add 4 extra numbers to your 13-character accounts office reference number if you’re making an early or late payment. If you’re paying from a UK bank account You must pay into this HMRC account: sort code - 08 32 10 account number - 12001039 account name - HMRC Cumbernauld If you’re from an overseas bank account You can make a transfer from your overseas bank account by CHAPS . You must pay into this HMRC account: account number (IBAN) - GB62 BARC 2011 4770 2976 90 Business Identifier Code (BIC) - BARCGB22 account name - HMRC Cumbernauld Overseas payments should be in sterling and your bank may charge you if you use any other currency. 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. 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 Paying 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’. You’ll need to write your 13-character accounts office reference number on the back of the cheque. You’ll also need to add 4 extra numbers to your 13-character accounts office reference number if you’re making an early or late payment. Payslip You can print off a payslip and include this with your cheque. You can only use a 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.

Reference numbers for early and late payments

You need to add 4 extra numbers to your 13-character accounts office reference number if you’re making an early or late payment: by Direct Debit by making an online or telephone bank transfer by cheque through the post You need to update the reference number each time you make an early or late payment. If you’re paying through the online service , it will work out the numbers for you. How to work out the extra numbers Each month and quarter of the tax year is given a number. The 4 numbers you add to your 13-character accounts office reference number depend on whether you pay: monthly quarterly annually This table shows the numbers you need to use for each month of the tax year. Tax year month Reference number 6 April to 5 May 01 6 May to 5 June 02 6 June to 5 July 03 6 July to 5 August 04 6 August to 5 September 05 6 September to 5 October 06 6 October to 5 November 07 6 November to 5 December 08 6 December to 5 January 09 6 January to 5 February 10 6 February to 5 March 11 6 March to 5 April 12 This table shows the numbers you need to use for each quarter of the tax year. Tax year quarter Reference number 6 April to 5 July 03 6 July to 5 October 06 6 October to 5 January 09 6 January to 5 April 12 If you pay monthly The 4 numbers you need to add to the end of your 13-character accounts office reference number are: the last 2 numbers of the tax year your payment is for the number of the month of the tax year your payment is for Example If you’re making a payment for the month of 6 May to 5 June 2024, the 4 numbers you need to add to the end of your accounts office reference number are 2502. This is worked out as follows: the tax year you’re paying for ends in 2025 = 25 the month you’re paying for (6 May to 5 June 2024) is the second month of the 2024 to 2025 tax year = 02 If you pay quarterly The 4 numbers you need to add to the end of your 13-character accounts office reference number are: the last 2 numbers of the tax year your payment is for the number of the month of the tax year that the quarter ends on Example If you’re making a payment for the quarter covering 6 April to 5 July 2024, the 4 numbers you need to add to the end of your accounts office reference number are 2503. This is worked out as follows: the tax year you’re paying for ends in 2025 = 25 the quarter you’re paying for (6 April to 5 July 2024) ends on the third month of the tax year = 03 If you pay annually The 4 numbers you need to add to the end of your 13-character accounts office reference number are: the last 2 numbers of the tax year your payment is for the month of the tax year you paid your employees Example If you paid your employees on 8 October 2023, the 4 numbers you need to add are 2407. This is worked out as follows: the tax year you’re paying for ends in 2024 = 24 the month you paid your employees (6 October to 5 November) is the seventh month of the tax year = 07

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 be paying any employees for between one month and 12 months by filling in an EPS . Find out what to include in an EPS when reporting payroll information to HMRC . 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

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

If you pay by cheque through the post, it must reach HMRC by the 19th of the month.

You may have to pay interest and penalties if your payment is late.

This guide is also available in Welsh (Cymraeg).

How to pay

You can:

pay your PAYE bill by direct debit
pay PAYE Settlement Agreements
pay Class 1A National Insurance on work benefits that you give to your employees
pay a PAYE late payment or filing penalty
pay your PAYE bill using another payment method

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

Payment booklets

HMRC no longer sends printed payment booklets.

You can still pay tax you owe from the tax year 6 April 2023 to 5 April 2024 at your bank or building society using a payment booklet, if you already have one. To pay tax for the current tax year, you must choose another way to pay.

View a printable version of the whole guide

Pay employers' PAYE

Overview

How to pay

What you’re paying

Payment booklets

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Pay employers' PAYE

Overview

How to pay

What you’re paying

Payment booklets

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