You can use this service if you’ve been sent a Simple Assessment letter by HM Revenue and Customs (HMRC).
Simple Assessment is a way to pay Income Tax that couldn’t be automatically taken out of your income. This may be tax you owe:
- from a previous tax year
- on the State Pension
You can only pay by credit card if it’s linked to a business bank account. There’s a fee.
Make sure you pay HMRC by the deadline on your letter. You’ll be charged interest and may have to pay a penalty if your payment is late.
If you’re paying on behalf of someone else, you’ll need to pay by cheque.
Before you start
You’ll need to create a Government Gateway account if you don’t already have one. You can do this the first time you sign in.
You’ll be asked to:
- confirm your identity using your personal information (for example, you may need your passport or P60)
- choose how to get the access code that will protect your account
Paying by the deadline
HMRC will accept your card payment on the date you make it, not the date it reaches their account - including on bank holidays and weekends.
Making more than one card payment
You don’t have to pay everything at once, as long as you pay in full by the deadline.
HMRC will limit the number of times you can use a credit or debit card within a certain time to pay your tax.
There isn’t a set limit - it depends on HMRC’s view of what’s reasonable based on payment card industry standards and guidance.
Paying by cheque
You can pay by cheque through the post. Make the cheque payable to ‘HM Revenue and Customs only’ and send it to:
Write your Charge Reference Number on the back of the cheque. You’ll find your reference number on your Simple Assessment letter.
It usually takes 3 working days for your payment to reach HMRC.
Personal tax account
Signing in to pay for the first time will activate your personal tax account. You can use this to check your HMRC records and manage your other details.