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Direct Debit

You can set up a Direct Debit through your HM Revenue and Customs (HMRC) online account to either:

  • pay your bill automatically
  • make a single payment

Pay your bill automatically

HMRC will automatically collect the payment from your bank account based on the amount in your return (also called a Full Payment Submission (FPS)). You’ll only need to set the Direct Debit up once.

Set it up at least 4 working days before your payment due date.

If you’ve not used your Direct Debit for 2 years or more, check with your bank that it’s still set up.

If you pay quarterly, you should continue to submit a monthly return. HMRC will collect the total payment every 3 months.

HMRC will usually take the payment either:

  • shortly after the 22nd of the month
  • 4 working days after you file the return (if you file it after the 19th of the month)

HMRC will tell you the date and amount no later than 3 working days before the payment is collected. The payments will show on your bank statement as ‘HMRC SDDS’.

When you can use this type of Direct Debit

You can pay the following charges using this type of Direct Debit:

  • Full Payment Submission (FPS)

  • Employer Payment Submission (EPS)

  • Construction Industry Scheme (CIS)

  • Apprenticeship Levy (AL)

  • Class 1A National Insurance

  • Earlier Year Update

You cannot pay the following charges using this type of Direct Debit:

  • any interest or penalties you owe
  • return payments over £20 million

You will need to use another method of payment to pay these charges.

Make a single payment

You’ll need to set up a payment each time you pay HMRC using this type of Direct Debit.

Set it up at least:

  • 5 working days before your return due date the first time you do it

  • 3 working days before your return due date the next time, if you’re using the same bank details

The payments will show on your bank statement as ‘HMRC NDDS’.

Reference number

You’ll need to use your 13-character accounts office reference number as the payment reference. You can find this:

  • 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.

View a printable version of the whole guide

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