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:
You must now use the new HMRC bank account details, shown in this guide to make electronic payments by Bacs Direct Credit, internet/telephone banking or CHAPS.
Payments made to HMRC’s old bank accounts will no longer be accepted. You may be charged a surcharge if your payment is not received by HMRC by the agreed deadline date.
If you are paying HMRC by Bank Giro then you must make sure that you are using a payslip that shows the new NatWest account details. Payslips containing HMRC’s old Bank of England account details can no longer be used.
You must pay what you owe HMRC by the due date shown on the charge notification.
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, telephone banking or Bacs Direct Credit (available to businesses that are authorised by their bank to submit files direct to Bacs). To make the payment you will need HMRC's bank account details given below and your reference number (shown on the Notice to Pay letter sent to you from HMRC).
If you pay using any of these methods, your bank will transfer your money electronically to HMRC's bank account.
It normally takes three bank working days for payment to reach HMRC. Bank working days are Monday to Friday excluding bank holidays. Some banks and building societies can take longer. You should check with your bank or building society to see how long they take to transfer payment and what their cut-off time is for initiating payment. If they take longer you will need to initiate your payment earlier.
Note: HMRC is unable to make or receive payments using the Faster Payment Service (FPS)
You will need to provide your bank or building society with HMRC's bank account details.
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 paying by Bacs Direct Credit, internet or telephone banking 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
Citgroup 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.
The CHAPS system enables you to tell your bank to make an immediate payment that will reach HMRC on the same day provided you initiate 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're making very large payments.
You will need to provide your bank or building society with HMRC's bank account details.
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 paying by 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
Citgroup 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. If you do not, 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.
HMRC is now using NatWest as its new Bank Giro supplier. When making a payment you must ensure that you are using a payslip that shows the new NatWest account details. Payslips containing HMRC’s old Bank of England account details can no longer be used.
If you only have Bank of England payslips you now need NatWest payslips in order to make your payment. Please contact the HMRC office that issued the payslips to you to arrange for new ones to be sent.
When paying by Bank Giro please only use an official HMRC payslip. HMRC payslips contain the correct HMRC bank account information and ensures payment reaches your account on time.
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
Citgroup 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 wish to tell HMRC about a change (for example a new address) you will need to include a separate letter with your payment if paying by post or write to them separately if you have made your payment electronically, at the address below.
HM Revenue & Customs
Bradford
BD98 1YY
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.
HMRC is currently unable to receive or make payments using the Faster Payments Service (FPS), which is offered by some banks; however it will continue to review the situation. In the meantime HMRC offers a range of fast and cost effective electronic payment methods including Direct Debit, payment by debit and credit card over the internet, and direct credit via customers' own internet and telephone banking facilities.
HMRC has started work which will extend its ability to offer customers the option to pay by Direct Debit. This method will be made available to customers who already use certain HMRC filing services. Further details will be made available in 2011.
Find out what you can do if you have a problem making a payment
