PAYE payments to HMRC must be made by the 22nd of the month (or the 19th of the month if paying by cheque).  There are a number of convenient ways to pay and your options are detailed below along with timeframes. It is important that you factor in these timescales as you may have to pay interest or incur penalties if your payment is late.


For all payments to HMRC you must quote your 13 digit Accounts Office Reference, you can find your reference on correspondence received from HM Revenue & Customs. Or Contact Pay Check to confirm.


Online and telephone transfer (BACS, CHAPS & Faster Payments)

For same or next day payments  you can make a transfer from your bank account by Faster Payments, CHAPS or BACS using the details below and quoting your 13 digit Accounts Office Reference.

 

Sort code

Account number

Account name

CHAPS instruction

08 32 10

12001039

HMRC Cumbernauld

CHAPS form


For overseas accounts:

Account number (IBAN)

Bank identifier code (BIC)

Account name

GB62BARC20114770297690

BARCGB22

HMRC Cumbernauld



Debit and credit card payments

Card payments can be made online using your 13-character Accounts Office reference number as the payment reference. Please allow 3 working days for your payment to reach HMRC’s bank account.

At your bank or building society

Cheques should be made payable to ‘HM Revenue and Customs only’ followed by your 13-character Accounts Office reference number. You will need to pay in using the payslip for the correct period. If you don’t have one of these, ask HMRC to send you a payment booklet. Please allow 3 working days for your payment to reach HMRC’s bank account


Direct Debit

You can set up a Direct Debit through your business’s HMRC online account to make a single payment. This means you will need to set up a payment each time you pay HMRC through Direct Debit and you will need your 13-character Accounts Office reference number to make a payment.

You should allow 5 working days to process a Direct Debit the first time you set one up. It should then take 3 working days the next time if you are using the same bank details.  The payments will show on your bank statement as ‘HMRC NDDS’.  Make sure you also enter the correct year and month the payment is for in the separate boxes provided.

By cheque through the post

Please note that you can only pay by post if you have under 250 employees.  You should make your cheque payable to ‘HM Revenue and Customs only’ followed by your 13-character Accounts Office reference number and include the payment slip for the correct period.  Do not fold the payslip or cheque or fasten them together. You can include a letter with your payment to ask HMRC for a receipt. Cheques should be sent to:

HMRC
Direct
BX5 5BD