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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.

You must make sure your payment reaches HMRC by the 31 January or 31 July deadline. You can make more than one payment towards your bill before the deadline.

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 can find your UTR:

If HMRC sent you a payslip, include it with your cheque. 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.

You can include a letter with your payment to ask HMRC for a receipt.