At your bank or building society

Cheques should be made payable to ‘HM Revenue and Customs only’ followed by your 13-character accounts office reference number. You can find this on the letter HM Revenue and Customs (HMRC) sent 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.