Pay a PAYE late payment or filing penalty
At your bank or building society
You can pay at a branch by cash or cheque. You’ll need to use the HM Revenue and Customs (HMRC) payslip included with the late payment or filing penalty notice.
Make your cheque payable to ‘HM Revenue and Customs only’.
Write your 14-character payment reference number starting with X on the back of your cheque. You’ll find this on the penalty notice HMRC sent you.
Do not use your PAYE Accounts Office reference number. Your payment may be delayed if you use the wrong reference.
HMRC will accept your payment on the date you make it (if you pay it from Monday to Friday) and not the date it reaches HMRC’s account.