Pay taxes, penalties or enquiry settlements
How to pay taxes, penalties and enquiry settlements if you cannot find instructions in other 'paying HMRC' guides, or if your payment reference starts with X.
Overview
Only use this guide if you want to pay taxes, penalties or enquiry settlements to HMRC and:
- you cannot find instructions on how to make your payment in other paying HMRC guides
- your payment reference starts with X
There is different guidance if you need to pay a Trust Registration Service penalty.
Your payment may be delayed if you use the wrong reference.
Pay online by Direct Debit
If you’re registered to use HMRC Online Services you can set up a Direct Debit online to collect your payment.
You should set up the Direct Debit at least 5 working days before the date you want your payment to be collected.
You can only use this service if you’re registered for one or more of the following services:
- Self Assessment online
- PAYE for employers
- Corporation Tax online
- CIS online
- Machine Games Duty online
Approve a payment through your online bank account
You can pay directly using your online or mobile bank account.
When you’re ready to pay, start your taxes, penalties or enquiry settlements payment. Select the ‘pay by bank account’ option. You’ll then be directed to sign in to your online or mobile banking account to approve your payment.
The payment is usually instant but can take up to 2 hours to show in your bank account.
You’ll need to have your online banking details ready to pay this way.
Pay online with telephone banking, CHAPS or Bacs
You can pay by Faster Payments, CHAPS (Clearing House Automated Payment System) or Bacs (Bankers Automated Clearing System) to HMRC’s account using these details if you cannot find instructions on how to make your payment in other paying HMRC guides:
| Sort code | Account number | Account name |
|---|---|---|
| 08 32 10 | 12001020 | HMRC Shipley |
You’ll need your 14 or 15 character payment reference that begins with X on your payslip.
Your payment may be delayed if you use the wrong reference.
Payments by:
- Faster Payments (online or telephone banking) usually reach HMRC on the same or next day, including weekends and bank holidays
- CHAPS usually reach HMRC the same working day if you pay within your bank’s processing times
- Bacs usually take 3 working days
By debit or credit card online
You can pay online.
There’s a non-refundable fee if you pay by corporate credit or corporate debit card.
There’s no fee if you pay by personal debit card.
You cannot pay with a personal credit card.
You’ll need your 14 or 15 character payment reference that begins with X on your payslip.
Your payment may be delayed if you use the wrong reference.
If you’re unable to make full payment by credit or debit card you’ll have to pay a different way.
HMRC will accept your payment on the date you make it, not the date it reaches HMRC’s account (including bank holidays and weekends).
Making a card payment — getting your details right
We’ve recently made some changes as part of HMRC’s commitment to ensuring the security of online payments. You need to make sure the details you’re entering are correct and match those held by your bank or card provider, for example, the billing address should be the one that your card is currently registered to.
Payslips
You’ll usually get a ‘Notice to Pay’ from HMRC with a payslip attached to make a payment, but there may be times when you’ll not have one. For example, if you’ve agreed a payment with HMRC over the phone.
You must have a payslip to pay at your bank or building society.
Payment reference
If you do not have a payslip you should still have a payment reference from HMRC that’s 14 or 15 characters long and starts with X. You’ll need this when you make a payment.
Do not use this guide if your payment reference does not start with an X, check the other paying HMRC guides to find out how to pay.
Contact HMRC if you’re unsure about your payment reference.
How much time to allow for payments to be received by HMRC
Make sure you pay HMRC by the deadline shown on your ‘Notice to Pay’ or you may have to pay a penalty.
The time you need to allow for your payment to reach HMRC depends on how you pay.
| Payment method | Time allowance |
|---|---|
| Direct Debit | 5 working days |
| Approve a payment through your online bank account | Same or next day |
| Online or telephone banking (Faster Payments) | Same or next day |
| Bacs | 3 working days |
| CHAPS | Same or next day |
| Online with a debit or credit card | Same or next day |
| At your bank or building society | Same or next day |
| By cheque in the post | 3 working days |
Pay from overseas
Use the following details to pay from an overseas account:
| Account number (IBAN) | Bank identifier code (BIC) | Account name |
|---|---|---|
| GB03 BARC 2011 4783 9776 92 | BARCGB22 | HMRC Shipley |
Use the following address if you need to give your bank HMRC’s banking address:
Barclays Bank Plc
1 Churchill Place
London
United Kingdom
E14 5HP
Pay at your bank or building society
You can pay by cash or cheque made payable to ‘HM Revenue and Customs only’. You should write your 14 or 15 character payment reference on the back of the cheque. You’ll find the payment reference on the payslip attached to your ‘Notice to Pay’.
Your payment may be delayed if you use the wrong reference.
If you pay between Monday and Friday HMRC will accept your payment on the date you make it, not the date it reaches our account.
Pay by cheque in the post
Make your cheque payable to ‘HM Revenue and Customs only’ and write your 14 or 15 character payment reference on the back of the cheque. You’ll find the payment reference on the payslip attached to your ‘Notice to Pay’.
If you do not have a payslip give the following details:
- your name, address and telephone number
- your payment reference that begins with X
- the period that you’re paying
- the amount you’re paying
Do not:
- fold the payslip or cheque
- fasten documents together
Allow 3 working days for your payment to reach HMRC and send your payment to:
HMRC
Direct
BX5 5BD
You can include a request for a receipt with your payment.
Updates to this page
Last updated 20 January 2023 + show all updates
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A link to the payment method for Trust Registration Service penalty charges has been added.
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Guidance about approving a payment through your online bank account has been added.
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Information about a non-refundable fee for corporate debit cards being introduced from 1 November 2020 has been added.
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Welsh translation had been added.
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References to National Minimum wage penalties removed.
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Information about National Minimum Wage penalties or enquiry settlements has been added.
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Guide updated to show payments can't be made with a personal credit card.
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Payments can no longer be made at a Post Office.
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Section ‘Pay online with a debit or credit card’ has been updated with information about payments by personal credit card from 13 January 2018.
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Information about payments at a Post Office from December 2017 has been added to the guide.
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Postal address for cheque payments has been updated.
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Credit card fees have changed.
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Notification that from 1 January 2016 changes will be introduced to limit the number of credit and debit card payments that can be made to any single tax regime within a given period.
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The online debit or credit card non-refundable fee has been increased to 1.5%.
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HMRC have launched a new payment service - you may be directed to WorldPay if you pay online by debit or credit card. The new service uses a different service provider to BillPay.
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You can pay tax, penalties and enquiry settlements (which are not covered in other HM Revenue and Customs (HMRC) guidance) to HMRC at the Post Office (subject to a maximum of £10,000).
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First published.