At your bank or building society

You can pay at your branch using the paying-in slip on the notice of penalty assessment HM Revenue and Customs (HMRC) sent you.

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

Write your 11-character payment reference on the back of the cheque. This is your 10-digit UTR followed by the letter ‘K’. You’ll find the reference number on the paying-in slip.

HMRC will accept your payment on the date you make it, and not the date it reaches their account (as long as you pay from Monday to Friday).