2. By debit or credit card online
You can pay online.
There’s a fee if you pay by credit card. The fee isn’t refundable.
You won’t be able to pay with a personal credit card from 13 January 2018.
Use your 10-digit Unique Taxpayer Reference (UTR) followed by the letter ‘K’ as your payment reference. 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.
Making more than one card payment
From 1 January 2016, HMRC will limit the number of times you can use a credit or debit card within a certain time to pay your tax.
There isn’t a set limit - it depends on HMRC’s view of what’s reasonable based on payment card industry standards and guidance.
The rules apply to multiple card payments against the same tax - you can only make extra card payments if each one’s for a different tax, eg Corporation Tax and employers’ PAYE.
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.