Q: By cheque through the post

Send a cheque and your HM Revenue and Customs ( HMRC ) payslip. You’ll find the payslip on the bill HMRC sent to you. Where to send Make your cheque payable to ‘HM Revenue and Customs only’ followed by your Class 3 National Insurance reference number (shown on your payslip). Do not fold your payslip or cheque or fasten them together. Send your payment to: HM Revenue and Customs National Insurance Contributions and Employer Office BX9 1AN Allow 3 working days for the payment to reach HMRC . If you want a receipt, include a note asking for one. If you do not have an HMRC payslip Include a note with: your name, address and phone number your Class 3 National Insurance contributions reference number (or National Insurance number) how much you’re paying the period you’re paying for

Question 1

Overview

Accepted Answer

You may be able to pay Class 3 voluntary National Insurance to fill gaps in your contributions record to qualify for benefits like the State Pension.

Pay now

Before you pay

Check your National Insurance record to find out:

if you have any gaps
if you’re eligible to pay voluntary contributions
how much it will cost

Voluntary contributions do not always increase your State Pension. Contact the Future Pension Centre to find out if you’ll benefit from voluntary contributions.

Ways to pay

You can pay monthly via Direct Debit.

Contact HM Revenue and Customs (HMRC) if you want to pay by another method. You can:

pay quarterly - they’ll send you a bill every July, October, January and April
make a one-off payment

Make sure you pay HMRC by the deadline you’re given. The amount of time you’ll need to allow depends on how you pay.

Same or next day

online or telephone banking (Faster Payments)
CHAPS
at your bank or building society

3 working days

You can no longer pay at the Post Office.

Question 2

Direct Debit

Accepted Answer

To set up monthly payments, download and send the Direct Debit form to HM Revenue and Customs (HMRC). The address is on the form.

HMRC will write within 21 days to confirm your Direct Debit is set up.

Payments appear on your statement as ‘HMRC NI-DD’.

Your debits usually start in May. If you’re setting up the Direct Debit after May and you need to pay arrears, you can do this through your first payment.

Question 3

Bank details for online or telephone banking, CHAPS, Bacs

Accepted Answer

Make your payment to the following HM Revenue and Customs’ (HMRC) bank account, unless you’re paying from overseas.

Sort code	Account number	Account name
08 32 20	12001004	HMRC NICO Telephone banking

Reference number

Use your reference number when making your payment. You’ll find it on your bill.

For quarterly payments, your number will be 18 characters beginning with 11.

For one-off payments, your number will be 18 characters beginning with 60.

How long it takes

Payments by Faster Payments (online or telephone banking) usually reach HM Revenue and Customs (HMRC) on the same or next day, including weekends and bank holidays.

CHAPS payments usually reach HMRC the same working day if you pay within your bank’s processing times.

Bacs payments usually take 3 working days.

Check your bank’s transaction limits and processing times before making a payment.

Overseas payments

If you’re paying from abroad, the account you pay into depends on whether you’re using a UK or non-UK account.

Account type	Sort code	Account number
UK	20 20 48	30944793

Account type	Account number (IBAN)	Bank Identifier Code (BIC)
Non-UK	GB49BARC20204830944793	BARCGB22

For either account, pay to account name ‘HMRC NIC receipts’.

Reference number

If you’re paying from overseas, use your National Insurance number followed by ‘IC’, your surname then your initial.

Example If your name is Anne Jones, you’d write the reference as QQ123456AICJONESA

If you’re an employer paying for an employee living abroad, you should use your 13-character employer number.

Banking address

HMRC’s banking address is:

Barclays Bank PLC
1 Churchill Place
London
United Kingdom
E14 5HP

Question 4

At your bank or building society

Accepted Answer

Pay at a branch by cash or cheque. You’ll need the payslip HM Revenue and Customs (HMRC) sent with your bill.

Make cheques payable to ‘HM Revenue and Customs only’ followed by your Class 3 National Insurance reference number (which you’ll find on your payslip).

HMRC will accept your payment on the date you make it, and not the date it reaches HMRC’s account, if you pay between Monday and Friday.

Question 5

By cheque through the post

Accepted Answer

Send a cheque and your HM Revenue and Customs (HMRC) payslip. You’ll find the payslip on the bill HMRC sent to you.

Where to send

Make your cheque payable to ‘HM Revenue and Customs only’ followed by your Class 3 National Insurance reference number (shown on your payslip).

Do not fold your payslip or cheque or fasten them together.

Send your payment to:

HM Revenue and Customs
National Insurance Contributions and Employer Office
BX9 1AN

Allow 3 working days for the payment to reach HMRC.

If you want a receipt, include a note asking for one.

If you do not have an HMRC payslip

Include a note with:

your name, address and phone number
your Class 3 National Insurance contributions reference number (or National Insurance number)
how much you’re paying
the period you’re paying for

Pay voluntary Class 3 National Insurance

Overview

Before you pay

Ways to pay

Same or next day

3 working days

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Pay voluntary Class 3 National Insurance

Overview

Before you pay

Ways to pay

Same or next day

3 working days

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Is this page useful?

Help us improve GOV.UK

Help us improve GOV.UK