Pay a PAYE late payment or filing penalty
By cheque through the post
You can send a cheque by post to HM Revenue and Customs (HMRC).
HMRC
Direct
BX5 5BD
You do not need to include a street name, city name or PO box with this address.
Allow 3 working days for your payment to reach HMRC.
What to include
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.
Include the payslip from the penalty notice. Do not fold the payslip or cheque or fasten them together.
Your payment may be delayed if you do not fill in your cheque properly.
If you want a receipt, include a note asking for one.
If you do not have a payslip
You can print a payslip to use to pay by post. You cannot use this at a bank.