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You can pay your Self Assessment tax bill by debit or credit card, Direct Debit, budget payment plan, PAYE tax code, through your bank or Post Office and by post.
You must make sure payments reach HMRC by the deadline. You may have to pay penalties and interest if it’s late.
You need your Self Assessment Reference number, known as Unique Taxpayer Reference number (UTR). You can get this from the payslip or your HMRC online account.
Use your UTR as the payment reference. This must be in the correct format of 10 digits and the letter ‘K’. Check it’s right before making a payment.
You can view your payment status in your Self Assessment online account.
Direct Debit
Set up a Direct Debit using your HMRC online account.
Allow 5 working days to process a Direct Debit the first time you set one up. After that, it’s 3 working days.
The Direct Debit appears on your bank statement as HMRC NDDS.
To make changes to a Direct Debit or arrange new payment use your HMRC online account.
Flexible payments
You can make flexible payments before your tax deadline if you’re on a ‘budget payment plan’. It lets you:
- decide how much to pay each week or month
- stop paying for up to 6 months
Set up a budget payment plan using your HMRC online account - you must be up-to-date with your payments and pay by Direct Debit.
If the total you’ve paid during the year doesn’t cover your bill in full, you’ll have to pay the difference.
Online by debit or credit card (BillPay)
You can pay online. You need your UTR.
Allow 3 working days for payment to reach HMRC.
You must use a card issued by a UK card issuer - not American Express or Diners Club.
There’s a 1.4% credit card fee.
Online or telephone banking, Bacs or CHAPS
Check your bank’s transaction limits and processing times.
Your payslip tells you which HMRC account to use. If you’re not sure, use HMRC Cumbernauld.
You must use your UTR as the payment reference.
| Sort code | Account number | Account name |
|---|---|---|
| 083210 | 12001039 | HMRC Cumbernauld |
| 083210 | 12001020 | HMRC Shipley |
If you make a Faster Payment this will clear the same day if the amount is within your bank’s limits.
Overseas accounts
Use the details below if.
| Account name | IBAN | BIC |
|---|---|---|
| HMRC Cumbernauld | GB74CITI08321012001039 | CITIGB2L |
| HMRC Shipley | GB05CITI08321012001020 | CITIGB2L |
You must also give the BIC if asked for the IBAN.
HMRC’s banking address is Citi, Citigroup Centre, Canada Square, Canary Wharf, London E14 5LB.
Your bank or building society
Use your payslip to pay at your own bank by cash, cheque (made payable to ‘HM Revenue and Customs only’ followed by your UTR).
Allow 3 working days for payments to reach HMRC.
Your PAYE tax code
You may be able to pay your Self Assessment tax bill if you owe less than £3,000 and you file your return by the correct deadline. The tax you owe is deducted from your salary or pension.
Post Office
You must use your payslip. You can pay by debit card, cash or cheque made payable to ‘Post Office Ltd’.
Allow 3 working days for payment to reach HMRC.
Post
Include your payslip and cheque made payable to ‘HM Revenue and Customs only’ followed by your UTR.
Allow 3 working days for payment to reach HMRC.
HM Revenue & Customs
Bradford
BD98 1YY
Don’t fold your payslip or cheque or fasten them together. If you want a receipt, include a note asking for one. You can only send a postdated cheque if you have HMRC’s permission.
If you don’t have a payslip
You don’t need a payslip to pay online or by Direct Debit.
If you’re posting a cheque, you can print a replacement payslip - it won’t be accepted by banks, building societies or the Post Office.