Pay a PAYE Settlement Agreement
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At your bank or building society
You can pay at your branch by cash or cheque. You’ll need to use the payslip sent to you by HMRC.
Make your cheque payable to ‘HM Revenue and Customs only’.
Write your 14-character PAYE Settlement Agreement (PSA) payment reference number starting with X on the back of your cheque. You’ll find this on the payslip HMRC sent you.
If you use the wrong reference number your payment may be delayed or used to pay a different tax bill that you owe. If your payment has paid the wrong tax bill, you can contact the HMRC employer helpline to ask for your payment to be moved.
HMRC will accept your payment on the date you make it (if you pay it from Monday to Friday) and not the date it reaches HMRC’s account.