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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’.

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 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, you can 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).

If you do not have a paying-in slip

You’ll need to pay by another method instead, for example: