Dealing with HMRC – guidance

Pension scheme administrators: paying tax

How to pay charges arising from your Accounting for Tax Return and the time it takes for payment to reach HM Revenue and Customs (HMRC).

Overview

As a pension scheme administrator you must report tax charges in an Accounting for Tax (AFT) Return using HMRC’s Pension Schemes Online service.

The deadline for reporting and paying the tax charges is the same.

Tax period Filing and payment deadline
1 January to 31 March 15 May
1 April to 30 June 14 August
1 July to 30 September 14 November
1 October to 31 December 14 February

How much time to allow

Make sure you pay HMRC by the deadline or you may have to pay a penalty.

The time you need to allow depends on how you pay.

Payment method Time allowance
Online or telephone banking (Faster Payments) Same or next day
CHAPS Same or next day
Government Banking Service Same or next day
At your bank or building society Same or next day
At the Post Office Same or next day
Online debit or credit card Same or next day
Bacs 3 working days
By cheque through the post 3 working days

If the deadline falls on a weekend or bank holiday, make sure your payment reaches HMRC on the last working day before (unless you’re paying by Faster Payments).

Ways to pay

Bank details for online or telephone banking, CHAPS, Bacs

You can pay by Faster Payments, CHAPS or Bacs to HMRC’s account.

Sort code Account number Account name
08 32 10 12001020 HMRC Shipley

You’ll need your 14-character reference number. You’ll find this on your online receipt when you file your pension scheme’s AFT return on the Pension Schemes Online service.

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

Payments by:

  • Faster Payments (online or telephone banking) usually reach HMRC on the same or next day, including weekends and bank holidays
  • CHAPS usually reach HMRC the same working day if you pay within your bank’s processing times
  • Bacs usually take 3 working days

Overseas payments

You should use these details to pay from an overseas account.

Account number (IBAN) Bank identifier code (BIC) Account name
GB05CITI08321012001020 CITIGB2L HMRC Shipley

If you need to provide your bank with HMRC’s banking address it is:

Citibank N A
Citigroup Centre
Canary Wharf 33
Canada Square
London
E14 5LB

The Government Banking Service (GBS)

Employers such as government departments and health authorities who have a GBS account can pay using the GBS online service.

If you enter HMRC’s GBS account details incorrectly there may be a delay updating your record or your payment may not reach HMRC.

Provided you make a payment by the GBS deadline it will reach HMRC on the same day.

Online debit of credit card

You can pay by debit or credit card.

You’ll be charged a non-refundable 1.4% fee if you pay by credit card.

You may be directed to use a beta service when you pay by debit or credit card.

You’ll need your 14-character reference number. You’ll find this on your online receipt when you file your pension scheme’s AFT return on the Pension Schemes Online service.

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

HMRC will accept your payment on the date you make it and not the date it reaches HMRC’s account, including on bank holidays and weekends.

At your bank or building society

You’ll need to order a payslip from HMRC to pay this way. It can take up to 10 days to arrive. Use another method if you need to pay before then.

You can order a payslip by writing to HMRC.

Pension Schemes Services
FitzRoy House
Castle Meadow Road
Nottingham
NG2 1BD

Use the payslips to pay at your own bank or building society. You can pay by cash or cheque made payable to ‘HM Revenue and Customs only’ followed by your 14-character reference number. You’ll find this on your online receipt when you file your pension scheme’s AFT return on the Pension Schemes Online service.

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

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.

At the Post Office

You’ll need to order a payslip from HMRC to pay this way. It can take up to 10 working days for them to arrive. Use another method if you need to pay before then.

You can pay at the Post Office by cheque, cash or debit card without charge (subject to a maximum of £10,000).

This is more efficient and secure than sending a payment by post. To pay at the Post Office you’ll need to:

  • take your HMRC payslip with you (or you will be charged for using this service)
  • make cheques payable to ‘Post Office Ltd’

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.

By cheque through the post

You’ll need to order a payslip from HMRC to pay this way. It can take up to 10 working days for them to arrive. Use another method if you need to pay before then.

Send your payslip and a cheque made payable to ‘HM Revenue and Customs only’ followed by your 14 character reference number.

Don’t fold the payslip or cheque and do not fasten them together.

You should allow 3 working days for your payment to reach HMRC.

HM Revenue and Customs
Bradford
BD98 1YY

If you’re paying by post, you can include a letter with your payment to request a receipt from HMRC.