By cheque through the post

You can pay by sending a cheque to:

HM Revenue and Customs
National Insurance Contributions and Employer Office
BX5 5BD

Allow 3 working days for your payment to reach HMRC.

What to include

HMRC’s payment request to you will include a payslip with an 18-digit reference number on it. Send the payslip along with your cheque.

Write your 18-digit reference number on the back of the cheque.

Do not fold the payslip or cheque, or fasten them together.

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
  • how much you’re paying
  • the period you’re paying for
  • your 18-digit reference number or National Insurance number

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