At your bank or building society

You’ll need to order paying-in slips online or by phone from HM Revenue and Customs (HMRC) before you can pay this way. It can take up to 6 weeks for them to arrive.

Use the paying-in slips to pay at your own bank or building society by cash or cheque. Make your cheque payable to ‘HM Revenue and Customs only’.

Write your 9-digit VAT registration number on the back of your cheque. You will find your registration number:

If you need to pay a VAT surcharge or penalty

Write your 14-character payment reference number starting with X on the back of your cheque.

You’ll find this on the letter HMRC sent you about your surcharge or penalty.

Your payment may be delayed if you use the wrong reference number.

Allow 3 working days for your payment to reach HM Revenue and Customs’ bank account.