HMRC bank account details

This page will allow you to check that you are:

making your electronic payment to the correct HMRC bank account
showing your payment reference number correctly

If you follow the guidance below you will help make sure that your payment record is updated promptly.

You must provide a reference with each payment to make sure it reaches your record. It is important that you show the reference with no gaps between the characters as shown below. The references we show are only examples and should not be used to make payment.

Each example reference shown is linked to our reference validator where you can check that you are using the correct reference.

Update: HMRC's old bank accounts are closing

During 2009 HMRC changed their bank account details.. Since the new accounts were introduced HMRC has continued to accept payments made using the old HMRC account details.

You must now use the new HMRC bank account details, shown in this guide to make electronic payments by BACS Direct Credit, Internet/telephone banking or CHAPS.

During 2010 HMRC's old bank accounts will be closed and any payments made using these old accounts may be returned.

You may be charged a penalty if your payment is not received by HMRC by the agreed deadline date.

HMRC Destination Bank Account Details
Type of tax or duty	Example reference and link to Reference Validator	Sort code Account number Account name
VAT	345123789	08-32-00 11963155 HMRC VAT
Class 2 NIC quarterly bill and Class 3 NIC quarterly bill	111123456789012345 Last character of reference number can also be an X	08-32-20 12001004 HMRC NICO
Class 3 NIC deficiency payment	601234567890123450 Last character of reference number can also be an X	08-32-20 12001004 HMRC NICO
Self Assessment - Cumbernauld	1234567890K	08-32-10 12001039 HMRC Cumbernauld
Corporation Tax Self Assessment - Cumbernauld	12345005678A00101A Reference is year specific so please quote it exactly	08-32-10 12001039 HMRC Cumbernauld
Employers PAYE/NIC - Cumbernauld	123PA00012345	08-32-10 12001039 HMRC Cumbernauld
Class 1A NIC - Cumbernauld	123PA000123450413 Reference is year specific so please quote it exactly	08-32-10 12001039 HMRC Cumbernauld
Tax Credit overpayments	AB123456311204NC	08-32-10 12001039 HMRC Cumbernauld
Self Assessment - Shipley	1234567890K	08-32-10 12001020 HMRC Shipley
Corporation Tax Self Assessment - Shipley	12345005678A00101A Reference is year specific so please quote it exactly	08-32-10 12001020 HMRC Shipley
Employers PAYE/NIC - Shipley	123PA00012345	08-32-10 12001020 HMRC Shipley
Class 1A NIC - Shipley	123PA000123450413 Reference is year specific so please quote it exactly	08-32-10 12001020 HMRC Shipley
Petroleum Revenue Tax	XA012345678912	08-32-10 12001020 HMRC Shipley
Stamp Duty Land Tax	123456789MC	08-32-10 12001020 HMRC Shipley
PAYE Settlement Agreements	XA012345678912	08-32-10 12001020 HMRC Shipley
Other Types of Tax For example: Investigation Settlements Penalties	XA012345678912 or XAE12345678912	08-32-10 12001020 HMRC Shipley
Pension Schemes	XAR12345678912	08-32-10 12001020 HMRC Shipley
Inheritance Tax - Nottingham	F123456/09X N12345/09X ST010446/08X	08 32 10 12001136 HMRC CTO

Do it online
BillPay: pay online now by debit or credit card
Online services demo