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. HMRC counts all of the payment methods below as electronic apart from payments by post. Paying electronically:
On this page:
HMRC bank account details changed on 6 April 2009. Since the new accounts were introduced HMRC has continued to accept payments made using the old HMRC account details.
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.
During 2010 HMRC’s old bank accounts will be closed and any payments made using these old accounts may be returned.
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.
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 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 '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').
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
To help you pay on time, you might want to visit the Business Link website where you can create a calendar of key tax deadlines for the next 12 months. You can also sign up to receive regular email alerts as each date approaches.
Set up tax deadline email alerts (Opens new window)
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:
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.
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.
HMRC recommends that you pay by Direct Debit because:
Find out about the Direct Debit Guarantee (PDF 49K)
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 the 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 your tax return online.
Understanding and using Self Assessment Online
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:
Once the DDI is set-up you can use this to set up your Direct Debit payments.
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.
To set up a Direct Debit payment, follow the steps below.
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 Direct Debit payment will appear on your bank statement with the description 'HMRC NDDS'.
You can amend or cancel an online Direct Debit payment up to three bank working days before the payment date.
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.
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.
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 paying by 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 |
|---|---|---|---|
| Cumbernauld | 08 32 10 | 12001039 | HMRC Cumbernauld |
| Shipley | 08 32 10 | 12001020 | HMRC Shipley |
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
More about Self Assessment payment deadlines and interest charges
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 1.25 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)
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.
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.
During 2010 HMRC’s old Bank of England accounts will be closing and any payments made using these old accounts may be returned.
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.
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.
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 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.
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 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:
HM Revenue & Customs
Bradford
BD98 1YY
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:
You should use the contact details described in the Paying 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 be reviewing the situation during 2010. 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.
Guidance if you have a problem making a Self Assessment payment
