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In this section:

  • HMRC bank account details

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: changes to HMRC bank accounts from 6 April 2009

HMRC bank account details changed from 6 April 2009. If you make payments by BACS Direct credit, Internet and telephone banking or by CHAPS details are included below. Please note these for future reference.

If you experience problems using the new account details

HMRC is aware that some customers are experiencing problems making payments from their banks to the new HMRC bank accounts. We are working to resolve this with the banks involved as quickly as possible. If this affects you, you can continue to use the old HMRC account details to make your payments. We apologise for any inconvenience this may have caused you.

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

NIC quarterly bill

111123456789012345
Last character of reference number can also be an X

08-32-20
12001004
HMRC NICO

NIC deficiency payment - internet telephone banking

601234567890123450
Last character of reference number can also be an X

08-32-20
12001004
HMRC NICO

NIC deficiency payment -CHAPS

601234567890123450
Last character of reference number can also be an X

16-53-60
N/A
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

Eg: 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

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