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.


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’ followed by your 13-character Accounts Office reference number. You can find this on the letter HMRC sent you when you first registered as an employer.

Your payment may be delayed if you use the wrong reference number.

Include the payslip for the correct period. If you do not have this, you can either:

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.