This guide offers a reminder of the payment deadlines when you complete a Self Assessment tax return (including Capital Gains Tax) and tells you about all of the available payment options. You may need to complete a Self Assessment tax return to tell HM Revenue & Customs (HMRC) about your income or gains.
HMRC recommend that you make your Self Assessment payments electronically. HMRC counts all of the payment methods below as electronic apart from payments 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
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 a letter telling you to send in a tax return 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 payment deadline is the same whether you file on paper or online. 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.
If you received your tax return (or a letter telling you to send in a tax return 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').
If you don't pay the tax you owe for the previous tax year by the following 31st January, the longer you delay the more you'll have to pay. You may have to pay a penalty that's based on the amount of tax due. You may also have to pay interest on the late payment and on any penalties. So it's important to pay HMRC as soon as you can.
More about Self Assessment payment deadlines, penalties and interest
Budget Payment Plans are only available to Self Assessment customers who are up to date with their payments and who pay by Direct Debit.
A Budget Payment Plan is flexible and allows you to:
You should only set up a Budget Payment Plan if you intend to make regular payments to reduce the amount that you will pay on 31 January and/or 31 July. When you become aware of any balancing amount that will become due on those dates, please set up a single Direct Debit payment for that amount to reach HMRC on, or before, the due date.
If you currently have an outstanding Self Assessment liability
you cannot set up a Budget Payment Plan until your payments
are up to date. If you would like advice on bringing your Self
Assessment payments up to date please telephone the HMRC Payment
Helpline on Tel 0845 366 1204.
If you are up to date with your payments and would like to set up a Budget Payment Plan please go to the 'Paying by Direct Debit' section of this guide for more information.
If you are registered for Self Assessment Online you can set
up a Direct Debit for HMRC to collect a single payment on 31
January and on 31 July. If you are up to date with your Self
Assessment payments you can also set up monthly or weekly payments
towards any future tax due using the Budget Payment Plan option.
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 49K)
To register for Self Assessment Online please go to the Welcome to Online Services page on the HMRC website.
Welcome to Online Services page
Once registered you can start setting up Direct Debit payments right away - you don't have to wait for the Activation PIN which is needed to file your tax return online. However, the service must be activated within 28 days to ensure you have access to the Direct Debit online next time you want to make a payment so please make sure you activate the service when you receive your PIN.
The first time that you set up a Direct Debit payment with us you need to allow at least five bank working days before the date you wish to make your payment. This is to allow enough time for your bank or building society to set up a Direct Debit Instruction so that payments can be collected by HMRC. You only need to allow at least three bank working days once the Direct Debit Instruction is in place. Bank working days are Monday to Friday excluding bank holidays. If you haven't allowed enough time for your payment to be collected by Direct Debit please use one of the other electronic payment methods described in this guide.
Please note that it may be up to 36 hours before you can see the details of the a Direct Debit payment which you have set up online.
To be able to set up a Direct Debit online you must be able to authorise Direct Debits from the bank/building society account on your own. If the account that you intend to make payments from requires more than one signature HMRC recommend that you speak to your bank or building society to see if they would be happy for just one of the signatories to set up a Direct Debit Instruction/payment in favour of HMRC. You would then be able to do this online.
If your bank or building society will not give approval then please use one of the other electronic payment methods described in this guide.
If you are an agent you must be an authorised signatory on your client's bank account to set up a Direct Debit Instruction (DDI) online on their behalf.
To set up a Direct Debit Instruction from the HMRC home page
You only need to set up another Direct Debit Instruction during a subsequent visit if you want payments to come out of a different bank/building society account. If you are paying from the same bank account please set up further payments by:
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 issued by a UK card issuer, you can pay your Self Assessment tax 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:
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.
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)
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 Self Assessment reference 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 Self Assessment 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)
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 Self Assessment 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 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. Please refer
to the back of your payment reminder to check which of the Accounts Offices
below is relevant for you. If you have not received a payment reminder
and are unsure which Accounts Office details you should use please use
the Cumbernauld details.
Accounts office |
Sort code |
Account number |
Account name |
|---|---|---|---|
Cumbernauld |
083210 |
12001039 |
HMRC Cumbernauld |
Shipley |
083210 |
12001020 |
HMRC Shipley |
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
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 - this reference is only an example and should not be used to make a payment.
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
When paying by CHAPS, HMRC recommends that you make separate payment for each Self Assessment reference number.
However if you think you would like to make a single payment to cover a number of Self Assessment references (called a 'multiple' or 'composite' payment) please contact the HMRC Accounts Office you normally deal with. They will then get back to you with further guidance.
Note: Please do not use these links to ask for advice on anything other than CHAPS payments, as HMRC will not be able to respond.
Contact HMRC's Cumbernauld Accounts Office
Contact HMRC's Shipley Accounts Office
Remember, if you're late submitting your return or payment, you may be charged a penalty. Interest may also be charged.
More about Self Assessment payment deadlines and interest charges
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:
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.
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.
More about Self Assessment payment deadlines and interest charges
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:
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
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:
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 are sending a payment to HMRC and do not have a pre-addressed HMRC envelope please send your payment to:
HM Revenue & Customs
Bradford
BD98 1YY
HMRC will only accept a postdated cheque in the following circumstances:
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
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.
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.
Please take care if you need to enter our 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.
If you have not received your statement and are unsure which Accounts Office details you should use please use the Cumbernauld details.
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 |
The account name you should use is 'HMRC Cumbernauld'.
Currency |
International Bank Account Number (IBAN) |
SWIFT Bank Identifier Code (BIC) |
|---|---|---|
Sterling and foreign currencies (including euro) |
GB74CITI08321012001039 |
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
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 - this reference is only an example and should not be used to make a payment.
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
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 pay your Self Assessment electronically you will not need a payslip, unless you pay at a bank or Post Office. 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 access to the computer printed payslip that HMRC sent; you can complete and print off a Self Assessment payment slip instead. This should be sent with your payment to HMRC.
Go to the Self Assessment payment slip
You should use the contact details described in the Paying by post section of this guide.
Paying the tax you owe through your tax code or by making a voluntary direct payment
Guidance if you have a problem making a Self Assessment payment
