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By cheque through the post

You can send a cheque by post to HM Revenue and Customs (HMRC).

HMRC
Direct
BX5 5BD

You do not need to include a street name, city name or PO box with this address.

You must make sure your payment reaches HMRC by the deadline.

What to include

Make your cheque payable to ‘HM Revenue and Customs only’.

Write your 14-character PAYE Settlement Agreement (PSA) payment reference number on the back of the cheque.

If you do not have your PSA reference number, contact the HMRC employer helpline.

If HMRC sent you a payslip, include it with your cheque. Do not fold the payslip or cheque or fasten them together.

Your payment may be delayed if you do not fill in your cheque properly.

If you want a receipt, include a note asking for one.

If you do not have an HMRC payslip

You can still pay by cheque through the post. Make sure your PSA reference number is on the back of the cheque.