At your bank or building society

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

Make your cheque payable to ‘HM Revenue and Customs only’.

Write your 18-digit reference number on the back of your cheque. You’ll find the reference number on the payslip provided by HMRC.

If you do not have an 18-digit reference number or a payslip you can get help from the National Insurance Helpline.

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.