Pay taxes, penalties or enquiry settlements
How to pay taxes, penalties and enquiry settlements to HMRC if you cannot find instructions in other 'paying HMRC' guides, or if your payment reference starts with X.
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.
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.
What you need
You’ll need your 14 or 15 character payment reference that begins with X.
You can find this on your:
- payslip
- Notice to Pay
If you use an incorrect reference number there will be a delay in the payment being allocated correctly.
Contact HMRC if you are unsure about your payment reference.
Pay online
You can pay online using one of the following methods:
- approve a payment through your online bank account
- Direct Debit
- debit or corporate credit card
Paying online through your bank account
You can pay by approving a payment through your online bank account by selecting the ‘pay by bank account’ option.
You will be directed to sign in to your online or mobile banking account to approve your payment.
You will need to have your online banking details to hand to pay this way.
The payment is usually instant but can take up to 2 hours to show in your bank account.
Paying online by Direct Debit
Set up a Direct Debit through your HMRC online account.
You’ll need the Government Gateway user ID and password you used when you registered for the account.
The Direct Debit will not collect return payments over £20 million. If you owe more, you will need to pay another way.
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
Paying by debit or corporate credit card
You can make a full payment online using a debit or corporate credit card. There is a non-refundable fee if you use a corporate credit or debit card. You cannot pay by personal credit card.
Your payment will be accepted on the date you make it and not the date it reaches HMRC’s account (including weekends and bank holidays).
You must make sure the details you enter match those held by your bank or card provider. For example, the billing address should match the one your card is currently registered with.
Pay by bank transfer
If you pay by CHAPS (Clearing House Automated Payment System) or Faster Payments, you can submit your payment on the same or next day.
If you pay by Bacs (Bankers Automated Clearing System), allow 3 working days for the payment to reach HMRC.
We recommend you check your bank’s processing times and maximum transaction limits before you pay.
Account details to use if your account is in the UK
Use the following details to make a payment if your account is in the UK:
- sort code — 08 32 10
- account number — 12001020
- account name — HMRC Shipley
Account details to use if your account is overseas
Use the following details to make a payment if your account is overseas:
- account number (IBAN) — GB03 BARC 2011 4783 9776 92
- Business Identifier Code (BIC) — BARCGB22
- account name — HMRC Shipley
You must make all payments in pound sterling (GBP). Your bank may charge you if you use any other currency.
If needed, you can provide your bank with the following HMRC banking address:
Barclays Bank plc
1 Churchill Place
London
United Kingdom
E14 5HP
Pay at your bank or building society
You can make payment at your own branch, by cheque or cash.
Make sure you:
- use the paying-in slip sent by HMRC
- make the cheque payable to ‘HM Revenue and Customs only’ and write your reference number on the back
We will accept your payment on the date you make it, and not the date it reaches our account, if you pay between Monday to Friday.
If you do not have a paying-in slip
You will need to make payment using another method.
Pay by cheque
Allow 3 working days for your payment to reach HMRC.
Make your cheque payable to ‘HM Revenue and Customs only’ and write your reference number on the back.
Do not fold the cheque or attach it to other papers.
You can include a letter to ask for a receipt.
Send your cheque to:
HMRC
Direct
BX5 5BD
Updates to this page
Published 5 November 2014Last 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.