HM Revenue & Customs (HMRC) recommend that you pay electronically by:
If you want to pay by post, you should only use this payment slip if you do not have a pre-printed payslip from HMRC.
You cannot use this payment slip to make payment at a bank by Bank Giro or at the Post Office.
Fill in the boxes below then click the 'Create payment slip' button.
Your payment slip will appear at the bottom of the page.
Print off the completed form and send it with your cheque payment.
Make your cheque payable to 'HM Revenue and Customs only' followed by your penalty reference number. Please do not use your PAYE Accounts Office reference.
If you do not have a return envelope please send your cheque to:
You must fill in all the boxes marked with an* (asterisk).
Contact phone number:
Penalty reference number:  X
Please make your cheque payable to 'HM Revenue & Customs only' followed by your penalty reference number.
Send this form and your cheque to:
This payment slip cannot be used to make payment at a Bank or Post Office.