Set up a Direct Debit through your HM Revenue and Customs ( HMRC ) online account to make single payments for 31 January. You can also set up another Direct Debit if you need to make a payment on account . Because of coronavirus (COVID-19), you can delay making your second payment on account . If you choose to delay, you’ll have until 31 January 2021 to pay it. You’ll need to set up single payments each time you want to pay by Direct Debit. Reference number You’ll need to use your 11-character payment reference. This is your 10-digit Unique Taxpayer Reference ( UTR ) followed by the letter ‘K’. You’ll find it either on your: HMRC online account paying-in slip, if you get paper statements Your payment may be delayed if you use the wrong reference number. Allow 5 working days to process a Direct Debit the first time you set one up. It should take 3 working days the next time if you’re using the same bank details.

Bank details for online or telephone banking, CHAPS, Bacs

You can make a transfer from your bank account by Faster Payments, CHAPS or Bacs. Your bill will tell you which account to pay in to. If you do not have a bill, or you’re not sure, use HMRC Cumbernauld. Account details to use Sort code Account number Account name 08 32 10 12001039 HMRC Cumbernauld 08 32 10 12001020 HMRC Shipley If your account is overseas Bank identifier code (BIC) Account number (IBAN) Account name BARCGB22 GB62BARC20114770297690 HMRC Cumbernauld BARCGB22 GB03BARC20114783977692 HMRC Shipley What you’ll need You’ll need to use your 11-character payment reference when you pay. This is your 10-digit Unique Taxpayer Reference ( UTR ) followed by the letter ‘K’. You can find it on your: HMRC online account paying-in slip, if you get paper statements Your payment may be delayed if you use the wrong reference number. How long it takes Payments by Faster Payments (online or telephone banking) usually reach HM Revenue and Customs ( HMRC ) on the same or next day, including weekends and bank holidays. CHAPS payments usually reach HMRC the same working day if you pay within your bank’s processing times. Bacs payments usually take 3 working days. Payments from overseas may take longer - check with your bank. Multiple payments by CHAPS Send an online CHAPS enquiry form if you want to make a single CHAPS payment for multiple Self Assessment bills, using more than one payment reference number. HMRC ’s banking address is: Barclays Bank PLC 1 Churchill Place London United Kingdom E14 5HP

By debit or corporate credit card online

You can pay online . There’s a fee if you pay by corporate credit card. The fee is not refundable. From 1 November 2020, there will also be a non-refundable fee for corporate debit cards. There’s no fee if you pay by personal debit card. You cannot pay by personal credit card. Use your 11-character payment reference when you pay. This is your 10-digit Unique Taxpayer Reference ( UTR ) followed by the letter ‘K’. You’ll find it either: in your HMRC online account on your paying-in slip, if you get paper statements HMRC will accept your payment on the date you make it, not the date it reaches their account - including on bank holidays and weekends. If you’re unable to pay your Self Assessment tax bill in full by card, you should use another payment method like a bank transfer.

At your bank or building society

You can only pay at your branch by cash or cheque if you both: still get paper statements from HM Revenue and Customs ( HMRC ) have the paying-in slip HMRC sent you Make your cheque payable to ‘HM Revenue and Customs only’ followed by your 11-character payment reference. This is your 10-digit Unique Taxpayer Reference ( UTR ) followed by the letter ‘K’. You’ll find it on your 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). If you do not have a paying-in slip You’ll need to pay by another method instead, for example: debit or corporate credit card online online or telephone banking Direct Debit

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. Allow 3 working days for your payment to reach HMRC . What to include 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 Unique Taxpayer Reference ( UTR ) followed by the letter ‘K’. You’ll find this on your payslip. Include the payslip HMRC sent you (if you still get paper statements). Do not fold the payslip or cheque or fasten them together. Your payment may be delayed if you do not fill in your cheque correctly. If you do not have an HMRC payslip You can print a slip to use to pay by post. You cannot use this at a bank.

If you’ve already filed your Self Assessment tax return, you might be able to pay the bill in instalments. What you need to do depends on whether you want to: make payments against your latest bill make advance payments against your next bill If you cannot afford to pay your latest bill in full You can set up a payment plan to spread the cost of your latest Self Assessment bill if you: owe £30,000 or less do not have any other payment plans or debts with HMRC You can choose how much to pay straight away and how much you want to pay each month. You’ll have to pay interest. If you don’t keep up with your repayments, HM Revenue and Customs (HMRC) can ask you to pay everything you owe. There are 2 ways you can set up a payment plan: set up a payment plan online call the Payment Support Service If you want to make regular payments in advance You can set up a budget payment plan if you want to put aside money to cover your next Self Assessment tax bill. This is different from payments on account , which you normally make once every 6 months towards your next tax bill. The budget payment plan lets you: decide how much to pay each week or month stop paying for up to 6 months You must be up to date with your previous Self Assessment payments. Set up your plan using your HM Revenue and Customs (HMRC) online account . Go to the Direct Debit section and choose the budget payment option when filling in the Direct Debit form. If the amount in your budget payment plan does not cover your next bill in full, you’ll need to pay the difference by the payment deadlines .

Through your tax code

You can pay your Self Assessment bill through your PAYE tax code as long as all these apply: you owe less than £3,000 on your tax bill you already pay tax through PAYE , for example you’re an employee or you get a company pension you submitted your paper tax return by 31 October or your online tax return online by 30 December How it’s set up HM Revenue and Customs ( HMRC ) will automatically collect what you owe through your tax code if you meet all 3 conditions, unless you’ve specifically asked them not to (on your tax return). If you’re not eligible, you will not be able to pay this way. When you cannot pay through your tax code You will not be able to pay your tax bill through your PAYE tax code if: you do not have enough PAYE income for HMRC to collect it you’d pay more than 50% of your PAYE income in tax you’d end up paying more than twice as much tax as you normally do If you’re self-employed you cannot pay Class 2 National Insurance through your tax code, unless it’s been due since before 6 April 2015. You must use one of the other ways to pay by the deadline instead. How deductions are made The tax you owe will be taken from your salary or pension in equal instalments over 12 months, along with your usual tax deductions.

Check your payment has been received

View your HM Revenue and Customs online account to check if your payment’s been received - it should show as paid between 3 to 6 working days later. If paying by post, you can include a letter with your payment to ask for a receipt from HMRC.

Pay your Self Assessment tax bill

Overview

The deadlines for paying your tax bill are usually:

31 January - for any tax you owe for the previous tax year (known as a balancing payment) and your first payment on account
31 July for your second payment on account

Because of coronavirus (COVID-19), you can delay making your second payment on account. You’ll not be charged interest or penalties as long as you pay before 31 January 2021.

Pay now

If you prefer to pay regularly throughout the year, you can use a budget payment plan.

You can get help if you cannot pay your tax bill on time.

This guide is also available in Welsh (Cymraeg).

Ways to pay

Make sure you pay HM Revenue and Customs (HMRC) by the deadline. You’ll be charged interest and may have to pay a penalty if your payment is late.

The time you need to allow depends on how you pay.

You can no longer pay at the Post Office.

Same or next day

online or telephone banking (Faster Payments)
CHAPS
by debit or corporate credit card online
at your bank or building society

You need a paying-in slip from HMRC to pay at a bank or building society.

3 working days

Bacs
Direct Debit (if you’ve set one up with HMRC before)
by cheque through the post

5 working days

Direct Debit (if you have not set one up with HMRC before)

If the deadline falls on a weekend or bank holiday, make sure your payment reaches HMRC on the last working day before (unless you’re paying by Faster Payments or by debit or credit card).

Problems with payment services

Online payment services may be slow during busy times. Check if there are any current problems or times they are not available.

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Pay your Self Assessment tax bill

Overview

Ways to pay

Same or next day

3 working days

5 working days

Problems with payment services

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Pay your Self Assessment tax bill

Overview

Ways to pay

Same or next day

3 working days

5 working days

Problems with payment services

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