In this section:

  • Settlements, other penalties and miscellaneous taxes

Settlements, other penalties and miscellaneous taxes

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:

When should you make a payment

You must pay what you owe HMRC by the payment date shown on the Notice to Pay HMRC sends you.

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Use the right payment reference

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.

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Direct Debit - how to set up

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.

Find out how to pay by Direct Debit now

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Online debit or credit card using BillPay

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.

Make a debit or credit card payment now (Opens new window)

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Bank account details for Bacs Direct Credit, Faster Payments by online/telephone banking or CHAPS

You can use your bank or building society services to pay by:

  • Bacs Direct Credit
  • Faster Payments by online or telephone banking
  • CHAPS

Setting up and making payments

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:

  • HMRC's bank account details
  • your miscellaneous tax reference number

Find out HMRC's bank account details

Faster Payments

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.

More about the Faster Payments Service

Information about Faster Payment limits (Opens new window)

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Paying at your bank by Bank Giro

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:

  • take your HMRC payslip to your own branch (other banks may refuse to accept it or may charge you for this service)
  • make cheques payable to 'HM Revenue & Customs only' followed by your reference number

Please allow at least three bank working days for your payment to reach HMRC. Bank working days are Monday to Friday excluding bank holidays.

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At the Post Office

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:

  • take your HMRC payslip with you (or you'll be charged for using this service)
  • make cheques payable to 'Post Office Ltd'

Please allow at least three bank working days for your payment to reach them. Bank working days are Monday to Friday excluding bank holidays.

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By post

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:

  • make your cheque payable to 'HM Revenue & Customs only' followed by your  miscellaneous tax payslip reference
  • send your cheque and payslip to HMRC using the pre-addressed envelope if you were sent one
  • do not fold the payslip or cheque and do not fasten them together  

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
Bradford
BD98 1YY

Postdated cheques

HMRC only accept a postdated cheque:

  • before your tax is due - if you send a cheque for the full amount and it arrives by the due date
  • after your tax is due if you have an agreement with  HMRC to pay  with postdated cheques

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.

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Payments receipt requests

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.

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What to do if you don't have a payslip

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:

  • your name
  • your address
  • your telephone number
  • your miscellaneous tax payment reference number
  • the period that you are paying
  • the amount of miscellaneous tax payment you are paying

You should use the contact details described in the Making payments by post section of this guide.

Making payments by post

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More useful links

Find out what you can do if you have a problem making a payment

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