How to pay Self Assessment
This guide offers a reminder of Self Assessment payment deadlines and explains all of the available payment options.
HM Revenue & Customs (HMRC) recommends that you make your Self Assessment payments electronically. Paying electronically:
- is safe and secure
- gives you better control over your money
- provides certainty about when your payment will reach HMRC
- avoids postal delays
- may lower your bank charges
- lets you pay at a time convenient to you if you use Internet or telephone banking
On this page:
- Update: changes to HMRC bank accounts from 6 April 2009
- Self Assessment payment deadlines
- Paying by Budget Payment Plan
- Paying by Direct Debit
- Paying by Internet or telephone banking
- Paying by debit or credit card over the Internet: BillPay
- Paying by Bank Giro
- Paying at the Post Office
- Paying by post
- Paying from an overseas bank account
- Correspondence or receipt requests
- What to do if you don't have a payslip
- Information about the Faster Payment service
- More useful links
Update: changes to HMRC bank accounts from 6 April 2009
HMRC bank account details changed from 6 April 2009. If you make payments by Internet or telephone banking or from an overseas bank account the new account details are included below. Please note these for future reference.
HMRC is now using two banks - Citi for Internet and telephone banking payments and Royal Bank of Scotland Group for Bank Giro credits.
If you experience problems using the new account details
HMRC is aware that some customers are experiencing problems making payments from their banks to the new HMRC bank accounts. They are working to resolve this with the banks involved as quickly as possible. If this affects you, you can continue to use the old HMRC account details to make your payments. HMRC apologise for any inconvenience this may have caused you.
Self Assessment payment deadlines
The deadline for making Self Assessment tax payments depends on how and when you receive your Self Assessment tax return.
If you were sent a tax return (or 'Notice to File' if you file online) by the previous 31 October, then you must pay HMRC any balance of any tax you owe by 31 January. This is also the date by which you may be asked to make any first 'payment on account' for the current tax year. If you are due to make payments on account, the deadline for making a second payment on account is 31 July for tax owing for the preceding tax year.
Tax returns you receive after 31 October
If you received your tax return (or 'Notice to File' if you file online) after 31 October, you must complete and return it to HMRC within three months of the date of the receipt. As a rule you then have 30 days from the date on the request for payment (called the 'Self Assessment Statement').
Late payment interest and surcharges
If your payments, including payment for penalties, are late you will be charged interest.
In addition, if you still haven't paid the balancing payment 28 days from the due date, you will be charged an automatic 5 per cent surcharge on top of the amount still owing. A second 5 per cent surcharge may apply if your balancing payment remains outstanding six months from the due date.
More about Self Assessment payment deadlines and interest charges
More about understanding your Self Assessment Statement
Paying Self Assessment by Budget Payment Plan
A Budget Payment Plan offers an easier way to pay your Self Assessment tax by allowing you to make voluntary regular payments towards your future tax bill. It's available to customers whose payments are up to date and who pay by Direct Debit.
The plan is flexible and you can:
- decide the regular weekly or monthly amount you want HMRC to collect
- choose to change your regular payment amount
- suspend payment for a period of up to six months
- cancel the Budget Payment Plan at any time
If you're up to date with your payments and wish to set up a Budget Payment Plan please go to the section below 'Paying by Direct Debit'.
If you currently have an outstanding Self Assessment liability but are interested in setting up a Budget Payment Plan please contact the HMRC Payment Helpline on Tel 0845 366 1204. The Helpline staff will be able to advise you on how to bring your affairs up to date and when you can start a Budget Payment Plan.
Paying Self Assessment by Direct Debit
If you're registered for Self Assessment Online you can pay your Self Assessment tax by Direct Debit. The Direct Debit can be set up for a single payment or as part of a monthly or weekly Budget Payment Plan where you can make regular payments towards any future tax due. (See the section on 'Setting up a Budget Payment Plan'.)
HMRC recommends that you pay by Direct Debit because:
- it's safe and secure and available 24 hours a day
- it puts you in control, making it less likely you'll miss a payment deadline
- you can combine it with a Budget Payment Plan, making it easier to manage your finances
- Direct Debit provides certainty about when your payment will reach HMRC
- HMRC validates your payment reference so payment reaches your account without any delay
- unlike any other payment method you are protected by The Direct Debit Guarantee.
- it avoids the need to write cheques - and saves postage if you normally pay by post
Find out about the Direct Debit Guarantee (PDF 49K)
If you aren't yet registered for Self Assessment Online
In order to pay by Direct Debit you need to be registered with the Self Assessment online service which you can use to file your tax return online. To find out how to register and about the many benefits of filing online read our guides below.
Once registered you can set up and start using Direct Debit payments right away - you don't have to wait for the Activation PIN which is needed to file tax return online.
Understanding and using Self Assessment Online
Setting up the initial Direct Debit facility
In order to set up your Direct Debit you must be able to authorise Direct Debits from the bank/building society account on your own.
You should:
- log in to Self Assessment Online
- select 'Direct Debit payment' from the main menu
- follow the on-screen links to complete a Direct Debit Instruction (DDI)
Once the DDI is set-up you can use this to set up your Direct Debit payments.
Setting up payments - how much time to allow
When setting up your first Direct Debit payment you need to complete the online DDI at least five bank working days before the date you wish to make your payment. For subsequent payments you need to allow at least three bank working days.
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.
How to set up a Direct Debit payment
To set up a Direct Debit payment, follow the steps below.
- Select 'Self Assessment' from the list of taxes on the 'Set up Direct Debit payment' screen.
- Confirm whether you want to make a single payment or set up a Budget Payment Plan.
- Enter your Self Assessment reference number (also referred to as your Unique Taxpayer Reference or UTR). This is located in the reference box on the payslip HMRC sends you and is made up of ten digits followed by the letter 'K', for example 1234567890K.
- If you're making a single payment, enter the total amount due to HMRC and the payment date.
- If you're using the Budget Payment Plan enter the amount of the regular payment you would like to make, the payment date and the plan end-date.
You'll be asked to check the payments details entered and to re-enter your User ID and password. Then you'll be presented with an Advance Notice confirmation showing how much HMRC will collect and on which date. You can save or print this.
Please note any Direct Debit payment you create will not be visible online for up to 36 hours.
Your bank statement
Your Direct Debit payment will appear on your bank statement with the description 'HMRC NDDS'.
Changing or cancelling a payment
You can amend or cancel an online Direct Debit payment up to three bank working days before the payment date.
Paying Self Assessment by Internet or telephone banking
You can use your bank/building society services to pay by Internet or telephone banking. To make the payment you will need the HMRC bank account details given below and your Self Assessment reference number, also referred to as your Unique Taxpayer Reference (UTR).
If you don't have access to Internet or telephone banking but wish to make a transfer by other means, your bank may accept telephone, fax or written instructions.
If you pay using any of these methods, your bank will transfer your money direct 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 then you will need to initiate your payment earlier.
Providing HMRC bank account details
You will need to provide your bank or building society with HMRC's bank account details. Please refer to the back of your payment reminder to check which of the Accounts Offices below is relevant for you. If your payment is made with the wrong sort code or account number there may be a delay before your account is credited or your payment may not be received at all.
| Accounts office | Sort code | Account number | Account name |
|---|---|---|---|
| Cumbernauld | 08 32 10 | 12001039 | HMRC Cumbernauld |
| Shipley | 08 32 10 | 12001020 | HMRC Shipley |
Bank account changes from 6 April 2009
The account details above were updated on 6 April 2009. Please note these for future reference. You should also arrange to update any templates or transactions that you have stored for online banking purposes.
If you experience problems using the new account details
HMRC is aware that some customers are experiencing problems making payments from their banks to the new HMRC bank accounts. They are working to resolve this with the banks involved as quickly as possible. If this affects you, you can continue to use the old HMRC account details to make your payments. HMRC apologise for any inconvenience this may have caused you.
Your Self Assessment reference number
When making your Self Assessment payment you will need your Self Assessment reference number, also referred to as your UTR. This is shown on the payslip HMRC sends you and is located in the reference box. The reference number is made up of ten digits followed by the letter 'K', for example 1234567890K.
It is important that you show the reference with no gaps between the characters otherwise it could lead to delays in updating your record.
You can check the number using HMRC's online checker tool
More about Self Assessment payment deadlines and interest charges
Paying Self Assessment by debit or credit card over the Internet: BillPay
If you have a debit or credit card issued by a UK bank, you can pay your Self Assessment tax over the Internet using the BillPay service provided by Alliance & Leicester Commercial Bank.
If you wish to pay by credit card a non-refundable transaction fee of 1.25 per cent will be added to the charge. Any charge of less than £00.01p will be rounded up to a penny.
HMRC does not accept American Express or Diners Club cards.
Information you'll need
To make a payment you will need your:
- Debit or credit card details.
- Self Assessment reference number, also referred to as your UTR. This is shown on the payslip HMRC sends you and is located in the reference box. The reference number is made up of ten digits followed by the letter 'K' - for example 1234567890K.
Disclaimer
The BillPay service is an Alliance & Leicester Commercial Bank product. HMRC will liaise with the supplier in the unlikely event that there are difficulties with access or service availability.
Check your Self Assessment reference using HMRC's reference checker
Further information on making a debit or credit card payment (opens new window)
Make a payment or register on the BillPay service (opens new window)
Paying Self Assessment by Bank Giro
If your bank or building society offers the Bank Giro service you can make a Self Assessment payment at your own bank branch by cheque or cash. HMRC treats any payment made by Bank Giro as electronic.
If paying this way:
- take your payslip to your own bank branch (other banks may refuse to accept it or may charge you for this service)
- make your cheque payable to 'HM Revenue & Customs only' and write your payslip reference after 'HM Revenue & Customs only'
HMRC is in the process of changing its bank account details and will be amending payslips to reflect these. However, arrangements are in place to continue to receive payments made using the old bank account details and payslips for the time being.
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.
More about Self Assessment payment deadlines and interest charges
Paying Self Assessment at the Post Office
You can make a Self Assessment 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:
- take your payslip with you (otherwise you will be charged for using this service)
- make cheques payable to 'Post Office Ltd'
HMRC is in the process of changing its bank account details and will be amending payslips to reflect these. However, arrangements are in place to continue to receive payments made using the old bank account details and payslips for the time being.
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.
More about Self Assessment payment deadlines and interest charges
Paying Self Assessment by post
HMRC highly recommends that you make your Self Assessment payments electronically using one of the methods described elsewhere in this guide.
Electronic payments are generally more efficient and secure, provided you use an accurate reference number.
However if paying by post please:
- make your cheque payable to 'HM Revenue & Customs only' and write your payslip reference after 'HM Revenue & Customs only'
- detach the payslip and send it with your cheque to the HMRC Accounts Office using the pre-addressed envelope sent to you or the appropriate address below
- don't fold the payslip or cheque and don't fasten them with paper clips or staples or in any other manner
To allow for possible postal delays (for which HMRC is not responsible) please allow at least three working days for your payment to reach them.
| If you pay to Accounts Office Shipley | If you pay to Accounts Office Cumbernauld |
|---|---|
| HM Revenue & Customs Accounts Office Bradford BD98 1YY |
HM Revenue & Customs Accounts Office Bradford BD98 1GG |
Postdated cheques
HMRC will only accept a postdated cheque in the following circumstances:
- before your tax is due - where the cheque is for the full amount and it arrives by and is dated on or before the due date
- after your tax is due - where you have a prior arrangement with your HMRC office to settle your liability with post dated cheques
Because of the highly automated operations used for processing postal payments HMRC can only identify a postdated cheque if there is a letter with it.
If you don't send a covering letter HMRC won't recognise that the cheque is postdated and will present it straight away.
More about Self Assessment payment deadlines and interest charges
Paying Self Assessment from an overseas bank account
You can pay your Self Assessment electronically from a bank account outside the UK. You should check with the bank how long they take to make a payment.
Providing HMRC bank account details
You'll need to give your bank or building society HMRC's bank account details. Please refer to your Self Assessment Statement to check which Accounts Office is relevant for you. You should check with your bank or building society to see how long it takes to transfer a payment.
The account details in the tables below were updated on 6 April 2009. Please note these for future reference. You should also arrange to update any templates or transactions that you have stored for online banking purposes. HMRC has arrangements in place to continue to receive any payments using the old bank account details for the time being.
Payments to HMRC Accounts Office Shipley from abroad
The account name you should use is 'HMRC Shipley'.
| Currency | International Bank Account Number (IBAN) | SWIFT Bank Identifier Code (BIC) |
|---|---|---|
| Sterling and foreign currencies (except euro) | GB05CITI08321012001020 | CITIGB2L |
Payments to HMRC Accounts Office Cumbernauld from abroad
The account name you should use is 'HMRC Cumbernauld'.
| Currency | International Bank Account Number (IBAN) | SWIFT Bank Identifier Code (BIC) |
|---|---|---|
| Sterling and foreign currencies (except euro) | GB74CITI08321012001039 | CITIGB2L |
Payments to HMRC in euro from abroad
All payments from abroad made in euro are processed by HMRC's Accounts Office in Shipley. The account name you should use is 'HMRC Shipley'.
| Currency | International Bank Account Number (IBAN) | SWIFT Bank Identifier Code (BIC) |
|---|---|---|
| Euro | GB78CITI18500812000814 | CITIGB2L |
Note: Where an IBAN is shown you must give this number as well as the SWIFT BIC.
If your payment is made using the wrong bank account details there may be a delay before your account is credited or your payment may not be received at all.
Your Self Assessment reference number
When making your Self Assessment payment you will need your Self Assessment reference number, also referred to as your UTR. This is shown on the payslip HMRC sends you and is located in the reference box. The reference number is made up of ten digits followed by the letter 'K', for example 1234567890K.
It is important that you show the reference with no gaps between the characters otherwise it could lead to a delay in updating your account.
You can check the number using HMRC's online checker tool
More about Self Assessment payment deadlines and interest charges
Self Assessment payment correspondence or receipt requests
In order to minimise costs to all taxpayers HMRC does not automatically issue receipts for payments.
You can confirm payment has reached your account using the Self Assessment online service. All payments will be shown within a few days of receipt by HMRC providing you have supplied an accurate reference number.
However, if you are paying HMRC by post, and want a receipt, you will need to include a letter with your payment asking for one. HMRC cannot identify any instructions written on payslips as they are processed automatically.
If you wish to tell HMRC about a change (such as 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.
Please send correspondence to the HMRC Accounts address to which you make payments.
| If you pay to Accounts Office Shipley | If you pay to Accounts Office Cumbernauld |
|---|---|
| HM Revenue & Customs Accounts Office Bradford BD98 1YY |
HM Revenue & Customs Accounts Office Bradford BD98 1GG |
What to do if you don't have a payslip
If you pay your Self Assessment electronically you will not need a payslip. 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 you are paying by post and you don't have a payslip you should tell HMRC:
- your name
- your address
- your telephone number
- your Self Assessment reference (or the name of your local HMRC office if you do not know the reference)
- the amount of tax you are paying
You should use the contact details described in the Paying Self Assessment by post section of this guide.
Information about the Faster Payment service
HMRC is currently unable to receive or make payments using the Faster Payment service, which is offered by some banks.
For a bank's customer to make a Faster Payment, both its bank and the payee's bank must be members of the Faster Payment Scheme. The Bank of England, which is currently HMRC's banking supplier, made a decision some time ago to withdraw from the provision of retail banking services to its customers (one of which is HMRC) and has not joined the Faster Payments Scheme.
HMRC is in the process of moving its business to a new banking supplier. Following this migration the opportunity for using the Faster Payments service will be reviewed.
More useful links
Guidance if you have a problem making a Self Assessment payment
