Pay your Simple Assessment tax bill

You must pay your Simple Assessment tax bill if you’ve been sent a letter by HM Revenue and Customs (HMRC).

Simple Assessment is a way to pay Income Tax that could not be automatically taken out of your income. This may be tax you owe:

  • from a previous tax year
  • on your State Pension

If you think any information in the letter is wrong, you must contact HMRC within 60 days.

Ways to pay

You can pay by:

  • online or telephone banking
  • personal debit or corporate credit card online
  • cheque

There’s a fee if you pay by corporate credit card.

Make sure you pay HMRC by the deadline on your letter. You may be charged interest and have to pay a penalty if your payment is late.

Pay by online or telephone banking

You can pay using online banking or telephone banking, Faster Payments, CHAPS or Bacs.

You’ll need your Charge Reference Number when you pay. You’ll find it on your Simple Assessment letter.

It usually takes up to 3 working days for your payment to reach HMRC. Check your bank’s transaction limits and processing times before making a payment.

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

If you’re paying from an overseas account

Use HMRC’s International Bank Account Number (IBAN):

Bank Identifier Code (BIC) Account number (IBAN) Account name
BARCGB22 GB03BARC20114783977692 HMRC Shipley

Pay by debit or corporate credit card online

Use the online payment service.

You’ll need to create a Government Gateway account if you do not 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.

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.

If you can’t see the payment on your personal tax account, check:

  • the money has left your bank account
  • you’ve used the correct Charge Reference Number as your payment reference

Pay by cheque

You can pay by cheque through the post. Make the cheque payable to ‘HM Revenue and Customs only’ and send it to:

HMRC
Direct
BX5 5BD

Write your Charge Reference Number on the back of the cheque - you’ll find it on your Simple Assessment letter.

It usually takes 3 working days for your payment to reach HMRC.