Tax overpayments and underpayments

If your P800 says you owe tax

HM Revenue and Customs (HMRC) will usually collect the tax you owe in instalments over the next year. This will happen automatically if you:

  • pay Income Tax through an employer or pension provider
  • earn enough income over your Personal Allowance to cover the underpayment
  • owe less than £3,000

HMRC will write to you about how you can pay if they cannot collect the money this way.

Other ways to pay


Your P800 will tell you if you can pay the tax you owe online.

By post

You can pay with a cheque, made payable to ‘HM Revenue and Customs only’. You must fill in the paying-in slip included with your P800.

Contact HMRC if you’ve lost your paying-in slip.

Allow 3 working days for your payment to reach HMRC. Send your cheque and paying-in slip to:


You do not need to include a street name, city name or PO box with this address.