In this section:
This guide gives you the payment options for paying miscellaneous taxes, other penalties and enquiry settlements not covered in specific guides about paying HM Revenue & Customs (HMRC) on their website.
On this page:
You must pay what you owe HMRC by the payment date shown on the Notice to Pay HMRC sends you.
When you make your payment to HMRC it is important that you use the right reference. This makes sure your payment reaches your account and that you won't get reminders after you've paid.
You can find your reference number on the payslip that's attached to the Notice to Pay from HMRC. The reference is made up of 14 or 15 characters, for example XAE01234567891 or XA1234567891234.
Make sure you enter your reference number with no spaces between the characters or it could lead to delays in updating your account.
If you are unsure about which reference number to use contact HMRC on 01274 539665.
If you're registered to use HMRC Online Services - for example for Self Assessment or PAYE for employers - you can set up a Direct Debit online to collect your miscellaneous payment. There is no online service just for these payments, so you must be registered for another service.
HMRC recommends that you pay by Direct Debit. It's safe and secure, available 24 hours a day and it puts you in control, making it less likely that you'll miss a payment deadline. You can also set-up a future payment as soon as you know how much you owe.
If you have a debit or credit card from a UK card issuer, you can make a payment online using the BillPay service provided by Santander Corporate Banking.
If you pay by credit card you will have to pay a transaction fee of 1.4 per cent.
HMRC does not accept American Express or Diners Club cards.
A BillPay payment takes three bank working days to reach HMRC. Bank working days are Monday to Friday excluding Bank holidays.
You can use your bank or building society services to pay by:
To pay your miscellaneous taxes using any of these payment methods you'll need to set up the payment details with your bank. You'll need to give them:
This is a service that has been introduced by the banking industry for sending online or telephone banking payments on the same day or next, providing the value of the payment does not exceed the value limit set by the sending bank.
If your bank or building society offers the Bank Giro service you can make a payment at your own bank branch by cheque or cash using your HMRC payslip. This is more efficient and secure than sending payment by post.
If paying this way please:
Please allow at least three bank working days for your payment to reach HMRC. Bank working days are Monday to Friday excluding bank holidays.
You can make a payment at the Post Office by cheque, cash or debit card without charge. This is more efficient and secure than sending payment by post If paying at the Post Office this way:
Please allow at least three bank working days for your payment to reach them. Bank working days are Monday to Friday excluding bank holidays.
If you use the right reference number electronic payments are more efficient and secure than sending cheques by post. If you need to pay by post:
You should allow three working days for your payment to reach HMRC.
This allows for any delays in the post outside HMRC's control.
If you do not have a HMRC pre-addressed envelope please send your payment to:
HM Revenue & Customs
HMRC only accept a postdated cheque:
HMRC have automated the way they deal with payments sent by post. So you need to send a covering letter with your postdated cheque. Otherwise HMRC won't know the cheque is postdated and will present it straight away.
If you have made your payment electronically using one of the methods covered in this guide you can confirm from your own bank or building society statement that payment has cleared your account.
If you send your payment by post you will need to send a letter with your payment if you want a receipt. Please don't write on your HMRC payslip as they are processed automatically.
HMRC recommends that you pay electronically using one of the options covered in this guide.
If you are paying by post and you don't have a payslip you should send these details with your payment:
You should use the contact details described in the Making payments by post section of this guide.