This guide explains the available payment options for paying a number of miscellaneous taxes not listed elsewhere on this site and other payments such as penalties and enquiry settlements. HM Revenue & Customs (HMRC) recommends that you make your payments electronically. HMRC counts all of the payment methods below as electronic apart from payment by post. Paying electronically:
On this page:
From 16 December 2011 HMRC will be able to accept payments made using the Faster Payments Service (FPS).
FPS is a service that has been introduced by the banking industry that allows payments by internet or telephone banking to be received on the same or next day, provided the value of the payment does not exceed the limit set by your own bank or building society.
Before making a payment using FPS you should contact your bank or building society to confirm the services available to you, any daily value limits and latest cut off times for making a payment.
More about Faster Payments Service
You must pay what you owe HMRC by the due date shown on the charge notification.
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 for miscellaneous payments, so you can't register just for miscellaneous payments.
HMRC will only ever collect the amount you ask them to by Direct Debit.
HMRC recommends that you pay by Direct Debit because:
Find out about the Direct Debit Guarantee (PDF 21K)
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 DDI online on their behalf.
Find out how to set up a Direct Debit online
When setting up your first Direct Debit payment you need to allow at least five bank working days before the date you wish to make your payment.
Bank working days are Monday to Friday excluding bank holidays. If you haven't allowed enough time then you'll have to pay by another electronic payment method described elsewhere in this guide.
Your Direct Debit payment will appear on your bank statement with the description 'HMRC NDDS'.
You can amend or cancel a Direct Debit payment that you have set up online up to three bank working days before the payment date.
If you have a debit or credit card from a UK card issuer, you can make a payment over the internet using the BillPay service provided by Santander Corporate Banking (previously Alliance & Leicester Commercial Bank).
If you wish to pay by credit card a non-refundable transaction fee of 1.4 per cent will be added to the charge. Any charge of less than £0.01 will be rounded up to a penny.
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.
To make a payment you will need your:
If you are unsure about which reference number to use, please contact Accounts Office Shipley on Tel. 01274 539665.
The BillPay service is a Santander Corporate Banking (previously Alliance & Leicester Commercial Bank) product. HMRC will liaise with the supplier in the unlikely event that there are difficulties with access or service availability.
Further information on making a debit card payment (opens new window)
Use the BillPay service (opens new window)
You can use your bank or building society services to pay by:
Internet banking – select ‘HM Revenue & Customs’ from your bank/building society’s beneficiary list (sometimes called a ‘payee list’) or use HMRC’s bank account details to set up a manual instruction. You also need to enter your miscellaneous tax reference number and the payment amount. When using your bank or building society’s beneficiary list, please ensure you take care in selecting the correct HMRC entry for the payment you want to make.
Telephone banking – phone your bank/building society and give them HMRC’s bank account details, your reference and the amount to pay.
Faster Payments – this is a service that has been introduced by the banking industry for sending payments initiated by internet or telephone banking on the same or next day, providing the value of the payment does not exceed the value limit set by the sending bank.
Before making a payment you should contact your bank or building society to confirm the services available to you, any daily value limits and the latest cut off times for making a payment.
More about the Faster Payments Service
Information about Faster Payment limits (Opens new window)
Bacs Direct Credit - your payment is transmitted by Bacs direct to HMRC’s bank account. This service is only available for customers whose businesses are authorised by their bank to submit files direct to Bacs. It normally takes three bank working days for a payment by Bacs Direct Credit to reach HMRC. Bank working days are Monday to Friday excluding bank holidays.
CHAPS – this enables you to tell your bank to make a payment that will reach HMRC on the same day provided you initiate the payment within the time specified by your bank (usually between 9.00 am and 3.00 pm). CHAPS payments are more expensive than other payment methods but may be of benefit if you are making very large payments.
To pay your miscellaneous taxes using any of the above payment methods you'll need to set up the payment details with your bank. You'll need to supply them with:
When making a payment to HMRC please make sure you always use the correct bank account details and reference number. And that your bank has confirmed that your payment has been made successfully.
If you make a mistake with the sort code or account number there may be a delay before your record is credited or your payment may not be received at all. That could mean you are charged a penalty, interest or surcharge for late payment.
When paying by internet or telephone banking, Faster Payments,
Bacs Direct Credit or CHAPS you should only use the bank account
details shown below and not the account number shown on the
front of your HMRC payslip as this sort code is only for payments
made by Bank Giro or at a Post Office.
| Accounts Office | Sort code | Account number | Account name |
|---|---|---|---|
| Shipley | 08 32 10 | 12001020 | HMRC Shipley |
Citi
Citigroup Centre
Canada Square
Canary Wharf
London
E14 5LB
You will also need to provide details of your HMRC reference number. The reference is made up of 14 or 15 characters, for example XAE01234567891 or XA1234567891234 (these reference numbers are only examples and should not be used to make a payment) and can be found on the payslip HMRC sent you.
It is important that you show the reference number with no gaps between the characters otherwise it could lead to delays in updating your record.
If you are unsure about which reference number to use, please contact Accounts Office Shipley on Tel. 01274 539665.
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 payslip. HMRC treats any payment made by Bank Giro as electronic.
If paying this way please:
To allow for possible delays in bank processing (for which HMRC is not responsible) please allow at least three bank working days for your payment to reach them. 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. HMRC treats any payment made at the Post Office as electronic.
If paying this way please:
To allow for possible delays in bank processing (for which HMRC is not responsible) please allow at least three bank working days for your payment to reach them. Bank working days are Monday to Friday excluding bank holidays.
HMRC recommends that you make your payments electronically using one of the methods described elsewhere in this guide. Electronic payments are generally more efficient and secure, provided you give HMRC an accurate reference number.
However if paying by post please:
To allow for possible postal delays (for which HMRC is not responsible) please allow three working days for your payment to reach them.
If you are sending a payment to HMRC and do not have an HMRC pre-addressed envelope please send your payment to:
HM Revenue & Customs
Bradford
BD98 1YY
HMRC will only accept a postdated cheque in the following circumstances:
Please note that because of the highly automated systems used for processing postal payments HMRC can only identify a postdated cheque if there is a letter with it.
If you do not send a covering letter HMRC will not recognise that the cheque is postdated and will present it straight away.
You can pay electronically from a bank account outside the UK.
You will need to give your bank or building society HMRC's bank account details. You should check with your bank or building society to see how long it takes to transfer a payment to HMRC.
Please take care if you need to enter HMRC's bank account details. If you make a mistake with the sort code or account number there may be a delay before your record is credited or your payment may not be received at all.
When making a payment from abroad you should not use the account number shown on the front of your HMRC payslip as this sort code is only used for payments made by Bank Giro or at a Post Office. You should provide your bank with HMRC’s international bank account details as shown below.
The account name you should use is 'HMRC Shipley'.
| Currency | International Bank Account Number (IBAN) | SWIFT Bank Identifier Code (BIC) |
|---|---|---|
| Sterling and foreign currencies (including euro) | GB05CITI08321012001020 | CITIGB2L |
Note: Where an IBAN is shown you must give this number as well as the SWIFT BIC.
If your bank asks for the address of the bank to which payment is being made please use
Citi
Citigroup Centre
Canada Square
Canary Wharf
London
E14 5LB
You will also need to provide details of your HMRC reference number. The reference is made up of 14 or 15 characters, for example XAE01234567891 or XA1234567891234 (these reference numbers are only examples and should not be used to make a payment) and can be found on the payslip HMRC sent you.
It is important that you show the reference number with no gaps between the characters otherwise it could lead to delays in updating your record.
If you are unsure about which reference number to use, please contact Accounts Office Shipley on Tel. 01274 539665.
In order to minimise costs to all taxpayers HMRC does not automatically issue receipts for payments. If you have made your payment electronically using one of the methods described elsewhere in this guide you can confirm from your own bank or building society statement that payment has cleared your account.
However, if you are paying HMRC by post and you need to ask for a receipt, include a separate letter with your payment. HMRC cannot identify any instructions written on payslips as they are processed automatically.
If you pay your miscellaneous tax payment electronically you will not need a payslip, unless you pay at a bank or Post Office. HMRC recommends that you make your miscellaneous tax payments electronically using one of the methods described elsewhere in this guide.
Electronic payments are generally more efficient and secure, provided you give HMRC an accurate reference number.
However, if you are paying by post and you don't have a payslip these details should accompany your payment:
You should use the contact details described in the Making payments by post section of this guide.
Find out what you can do if you have a problem making a payment
