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How to pay PAYE and National Insurance for employers, including Construction Industry Scheme, student loan deductions, reference numbers, bank details, deadlines and payment booklets.

• Overview

  You must pay your PAYE bill to HM Revenue and Customs (HMRC) by: the 22nd…

• Direct Debit

  You can set up a Direct Debit through your HM Revenue and Customs (HMRC)…

• Approve a payment through your online bank account

  You can pay your PAYE bill directly using your online or mobile bank…

• Make an online or telephone bank transfer

  You can make a transfer from your bank account by Faster Payments, CHAPS…

• By debit or corporate credit card online

  You can pay online. There’s a fee if you pay by corporate credit card or…

• At your bank or building society

  You need a payslip for the correct period and a payment booklet from HMRC…

• By cheque through the post

  You can send a cheque by post to HM Revenue and Customs (HMRC) if you have…

• Reference numbers for early and late payments

  You need to add 4 extra numbers to your 13-character accounts office…

• Check your payment has been received

  Check your HM Revenue and Customs (HMRC) online account - it should update…

• Tell HMRC no payment is due

  You must tell HM Revenue and Customs (HMRC) if you have not paid any…

What to do when you disagree with a tax decision - appealing against a decision, getting a review by HMRC and reasonable excuses.

• Overview

  HM Revenue and Customs (HMRC) will send you a decision letter that will…

• Appeal against a tax decision

  HM Revenue and Customs (HMRC) will write to tell you if you can appeal…

• Appeal against a penalty

  You can appeal to HM Revenue and Customs (HMRC) against a penalty, for…

• Get a review of a tax or penalty decision

  If you disagree with a tax or penalty decision, you can either: accept the…

• Delay payment while appealing

  You may be able to delay paying a tax bill or penalty if you disagree with…

• Reasonable excuses

  You can appeal against some penalties if you have a reasonable excuse, for…

How to pay a PAYE late payment or filing penalty, including payment methods, reference numbers, bank account details and deadlines.

• Overview

  You have 30 days from the date on the PAYE late penalty notice to pay or…

• Direct Debit

  Set up a Direct Debit through your business’s HM Revenue and Customs…

• Approve a payment through your online bank account

  You can pay your PAYE late payment or filing penalty directly using your…

• Make an online or telephone bank transfer

  You can pay by Faster Payments, CHAPS or Bacs. Reference number You’ll…

• By debit or corporate credit card online

  You can pay online. There’s a fee if you pay by corporate credit card or…

• At your bank or building society

  You can pay at a branch by cash or cheque. You’ll need to use the HM…

• By cheque through the post

  You can send a cheque by post to HM Revenue and Customs (HMRC). HMRC…

• Check your payment has been received

  View your HMRC online account to see if your payment has been received -…

How to pay Class 1A National Insurance for employers, including a HMRC reference number, bank details, Faster Payments, CHAPS, Bacs, overseas payments and deadlines.

How to pay a PAYE Settlement Agreement (PSA), including payment methods, reference numbers, bank details and deadlines.