By cheque through the post

You can send a cheque by post to HM Revenue and Customs (HMRC).


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.