In this section:
  • Paying by online Direct Debit

Paying by online Direct Debit

HM Revenue & Customs (HMRC) has two online Direct Debit systems - please use the service for the payment that you're making.

VAT Online Direct Debit service

Use this service to pay your VAT Online and to make any balancing payment for your Annual Accounting Scheme.

Online Direct Debit for Self Assessment, Corporation Tax, PAYE, CIS and Machine Games Duty

You can use this service if you have signed up for the relevant online service and you want to pay:

  • Self Assessment
  • Corporation Tax
  • PAYE - including Class 1 National Insurance contributions and CIS
  • Class 1A National Insurance contributions
  • PAYE Settlement Agreements
  • Machine Games Duty
  • Settlements, other penalties and miscellaneous taxes (references beginning with an 'X')

HMRC recommends that you pay by Direct Debit because, unlike any other payment method, you are protected by the Direct Debit Guarantee. Only the amount you ask to pay will be collected by Direct Debit. HMRC won't collect any other amounts in this way.

Find out about The Direct Debit Guarantee (PDF 49K)