HMRC recommends that you pay your Self Assessment, Corporation Tax, PAYE and Construction Industry Scheme payments online by Direct Debit.
Only the amount you request to pay will be collected by Direct Debit. HMRC won't collect any other outstanding amounts in this way.
This guide explains what you need to do to set up a Direct Debit.
On this page:
To be able to set up a Direct Debit online you must be able to authorise Direct Debits from the bank/building society account that you intend to make payments from.
If you are an agent you must be an authorised signatory on your client's bank account to set up a Direct Debit Instruction (DDI) online on their behalf.
Before setting up any Direct Debit payment you will have to register for one of the following HMRC online services:
If you haven’t already registered, you can find out more about registering for these online services using the links below.
Once registered for online services you can start setting up Direct Debit payments right away. HMRC will send you an Activation Code (also known as an Activation PIN). Once you receive this code you must activate the service within 28 days otherwise you will be unable to access to the Direct Debit online next time you want to make a payment.
Understanding and using Self Assessment Online
How to register for PAYE Online
Corporation Tax Online: benefits and how to sign up
Understanding and using CIS Online
When setting up your first Direct Debit payment you need to complete the online Direct Debit instruction (DDI) at least five bank working days before the date you want your payment to be collected.
For a subsequent payment which reuses the same DDI you need to allow at least three bank working days. Bank working days are Monday to Friday excluding bank holidays.
Please note that any Direct Debit payments you create will not be visible online for up to 36 hours.
Once you have registered for an online service you can set up your Direct Debit Instruction (DDI) by logging in to your Online Service, selecting ‘Direct Debit payment' from the main menu and following the on-screen instructions.
Once you have set up a DDI you can make a single payment or set up a budget payment plan (Self Assessment only).
Choose this option to make a single payment to pay tax due for any or all of the following:
If you have a different tax or duty to pay please look at the payment options on the reverse of your Notice to Pay or visit the Paying HMRC site.
Choose this option to set up regular payments towards a future Self Assessment liability. You choose the amount and frequency of the payments and you can also choose to suspend collection for a period of up to six months or cancel future payments.
Further information about budget payment plans
Once you have set up your DDI and payment(s) you will be
shown a screen which says
‘Your submission was successful. This is confirmation
of your Direct Debit and Advance Notice of your payment.’
You can save this confirmation but you may need to make changes
to your current browser settings to do so. Your browser ‘Help’
will tell you where to obtain information on how to make these
changes. Please note: This could affect your
browser security settings.
You may prefer to save a screen print, or copy and paste the page into a word processing document.
You do not need to enter your bank or building society account details unless you wish to set up a Direct Debit from a different account. To set up a payment from the same account as before just click on the ‘Direct Debit reference’ number shown in the table on the ‘Summary of your Direct Debit Instructions (DDIs)’ screen.
You can amend or cancel a single payment or a budget payment plan online if the collection date is more than three bank working days ahead. Where you amend a budget payment plan the earliest that the change takes effect is three bank working days after the day you change it.
