Pay a PAYE late payment or filing penalty
By debit or corporate credit card online
You can pay online.
There’s a fee if you pay by corporate credit card or corporate debit card. The fee is not refundable.
There’s no fee if you pay by personal debit card.
You cannot pay by personal credit card.
You’ll need to use your 14-character payment reference number starting with X when you pay. You’ll find this on the penalty notice HM Revenue and Customs (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 (even on bank holidays and weekends) - not the date it reaches HMRC’s account.
If you’re unable to pay your penalty in full by card, you should use another payment method like a bank transfer.