Electronic Payment

18.9 Making a payment

If you are using your bank or building society's Internet or telephone banking service, BACS Direct Credit or CHAPS, you need to give our bank account details to your bank. Those details will depend on which Banking Operations office you use - Cumbernauld or Shipley.

Their details are as follows:

If you pay to Cumbernauld:

Sort code 10 51 67
Account number 23444401
Account name AO Cumbernauld

If you pay to Shipley:

Sort code 10 50 41
Account number 23456000
Account name AO Shipley

For bank and building society Internet, telephone banking and for BACS Direct Credit payments you must also show your Accounts Office reference in the right format. That must be 13 characters long without any spaces, for example, 241PZ00037465. You will find your 13-character Accounts Office reference on the front of your payslip booklet or on the letter we have sent you in place of the booklet.

You no longer have to make separate payments of PAYE and National Insurance contributions. You can instead make your current payment in a single amount using the Accounts Office reference shown on your payslip booklet cover or on the letter we send you in place of your booklet, for example 123PA00012345

We will estimate the split of your payment between PAYE and National Insurance contributions and correct the split later when we process your Return.

If you prefer us to record an accurate split, you should make separate payments of PAYE and National Insurance contributions showing your Accounts Office reference as follows:

• for PAYE payments, add a P in front, for example P123PA00012345
• for National Insurance contributions, add an N in front, for example N123PA00012345.