Paying PAYE Settlement Agreements by Bank Giro

If your bank or building society offers the Bank Giro service you can make a PAYE Settlement Agreement (PSA) payment at your own bank branch by cheque or cash.

If paying this way please:

  • take your payslip to your own bank branch (other banks may refuse to accept it or may charge you for this service)
  • made cheques payable to ‘HM Revenue & Customs Only’

We treat any payment made by Bank Giro as electronic.

Your cleared PSA payment must reach our bank account no later than 22 October following the end of the tax year to which it relates. Where the 22nd falls on a weekend or bank holiday, you must ensure that your payment reaches our bank account no later than the last bank working day before the 22nd. If your payment is late you may be charged interest.

To allow for possible delays in bank processing (for which we are not responsible) we advise you not to leave payment until the last day. We advise you to allow at least three bank working days for it to reach us (bank working days are Monday to Friday excluding bank holidays).