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Paying HMRC: detailed information

Guidance on how to pay different taxes and duties. Including how to check what you owe, ways to pay, and what to do if you have difficulties paying.

• From: HM Revenue & Customs
• Published: 12 February 2024

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Check what you owe

• HMRC online services: sign in or set up an account

Self Assessment

• Pay your Self Assessment tax bill

PAYE

• Pay employers' PAYE
• Pay a PAYE Settlement Agreement
• Pay a PAYE late payment or filing penalty
• Pay Apprenticeship Levy
  • 6 April 2025
  • Guidance

VAT

• Pay your VAT bill
• VAT payments on account
  • 27 January 2025
  • Guidance
• Pay the VAT due on your Import One Stop Shop VAT Return
  • 28 March 2024
  • Guidance
• Pay the VAT due on your One Stop Shop VAT Return
  • 15 May 2024
  • Guidance
• Importing vehicles into the UK

Corporation Tax

• Pay your Corporation Tax bill
• Pay Corporation Tax if you’re a large company
  • 27 January 2025
  • Guidance

National Insurance

• Pay employers' Class 1A National Insurance
• Pay voluntary Class 2 National Insurance contributions if you do not pay through Self Assessment
• Pay voluntary Class 3 National Insurance

Air Passenger Duty

• Pay Air Passenger Duty
  • 31 March 2025
  • Guidance

Alcohol duties

• Pay Alcohol Duty
  • 31 March 2025
  • Guidance
• Pay the Spirit Drinks Verification Scheme fee
  • 1 April 2025
  • Guidance

Capital Gains Tax

• Report and pay your Capital Gains Tax

Child Benefit

• Repay Child Benefit overpayments

Construction Industry Scheme

• Pay a Construction Industry Scheme (CIS) late filing penalty

COVID-19

• Pay Coronavirus Job Retention Scheme grants back
  • 20 December 2021
  • Guidance
• Tell HMRC and pay back a Self-Employment Income Support Scheme grant
  • 10 January 2022
  • Guidance

Cryptoassets

• Pay tax on cryptoassets
  • 29 November 2023
  • Guidance

Environmental

• Pay Aggregates Levy
  • 31 March 2025
  • Guidance
• Pay Climate Change Levy
  • 31 March 2025
  • Guidance
• Pay Landfill Tax
  • 31 March 2025
  • Guidance
• Pay Plastic Packaging Tax
  • 31 March 2025
  • Guidance
• Pay duty on biofuels or road fuel gas
  • 31 March 2025
  • Guidance

Gambling duties

• Pay Gaming or Bingo Duty
  • 31 March 2025
  • Guidance
• Pay General Betting, Pool Betting or Remote Gaming Duty
  • 25 July 2023
  • Guidance
• Pay Machine Games Duty

Importing

• Pay for imports declared using the Customs Declaration Service
  • 9 September 2024
  • Guidance
• Pay Intrastat penalties
  • 29 February 2016
  • Guidance

Inheritance Tax

• Pay your Inheritance Tax bill

Insurance Premium Tax

• Pay Insurance Premium Tax
  • 31 March 2025
  • Guidance

Money Laundering Regulations

• Pay money laundering regulations fees
  • 1 December 2023
  • Guidance
• Pay your Economic Crime Levy
  • 31 March 2025
  • Guidance

P800 and Simple Assessment

• Tax overpayments and underpayments
• Pay your Simple Assessment tax bill

Pillar 2 top-up taxes

• Pay Pillar 2 top-up taxes (Domestic Top-up Tax and Multinational Top-up Tax)
  • 1 April 2025
  • Guidance

Pension schemes

• Pay tax as a pension scheme administrator
  • 27 May 2022
  • Guidance

Soft Drinks Industry Levy

• Pay the Soft Drinks Industry Levy (notice 5)
  • 31 March 2025
  • Guidance

Stamp Duty and other property taxes

• Pay Stamp Duty Land Tax
  • 29 January 2024
  • Guidance
• Pay Stamp Duty on shares
  • 25 February 2022
  • Guidance
• Pay Stamp Duty Reserve Tax
  • 16 December 2021
  • Guidance
• Pay annual tax on enveloped dwellings
  • 31 October 2024
  • Guidance

Tax credits

• Tax credits overpayments

Trust Registration Service Penalty Charge

• Pay a penalty charge for not registering or maintaining a trust
  • 31 March 2025
  • Guidance

Other taxes and penalties

• Pay taxes, penalties or enquiry settlements
  • 31 March 2025
  • Guidance

Ways to pay

• Pay your tax bill by debit or corporate credit card
• Pay your tax bill by Direct Debit
• Pay your tax bill by Certificate of Tax Deposit
  • 7 November 2023
  • Guidance

Difficulties paying HMRC

• If you cannot pay your tax bill on time

Published 12 February 2024