Pay employers' PAYE

By cheque through the post

You can send a cheque by post to HM Revenue and Customs (HMRC) if you have fewer than 250 employees.

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.

Make your cheque payable to ‘HM Revenue and Customs only’.

You’ll need to write your 13-character accounts office reference number on the back of the cheque.

You can find this reference number:

in your HMRC online account
on the letter HMRC sent you when you registered as an employer (or sent to your accountant or tax adviser if they registered on your behalf)

You need to add extra numbers to your 13-character accounts office reference number each time you make:

an early payment (before the 6th of the tax month or quarter the payment is due)
a late payment (on or after the 5th of the tax month after the payment was due)

Your payment may be delayed if you use the wrong reference number.

You can print off a payslip and include this with your cheque.

You can only use a payslip to pay by post. You cannot use this at a bank.

Do not fold the payslip or cheque or fasten them together.

You can include a letter with your payment to ask HMRC for a receipt.