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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.

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, contact Self Assessment general enquiries to ask for your payment to be moved.

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).