You must pay your PAYE bill to HM Revenue and Customs ( HMRC ) by: the 22nd of the next tax month if you pay monthly the 22nd after the end of the quarter if you pay quarterly - for example, 22 July for the 6 April to 5 July quarter If you pay by cheque through the post, it must reach HMRC by the 19th of the month. You may have to pay interest and penalties if your payment is late. There’s a different way to pay penalties . This guide is also available in Welsh (Cymraeg) . Pay online 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 4 extra numbers to the end of your 13-character accounts office reference number each time you make an early or late payment. If you use this service, it will work out the numbers for you. Pay now What you’re paying Your PAYE bill may include: employee Income Tax deductions Class 1 and 1B National Insurance Class 1A National Insurance on termination awards and sporting testimonials Student Loan repayments Construction Industry Scheme ( CIS ) deductions your Apprenticeship Levy payments (starting from April 2017) if you, or employers you’re connected to, have an annual pay bill of more than £3 million You pay your Class 1A National Insurance on work benefits that you give to your employees separately. PAYE Settlement Agreements are also paid separately. Ways to pay Make sure you pay HMRC by the deadline. The time you need to allow depends on how you pay. Same or next day approve a payment through your online bank account online or telephone banking by Faster Payments or CHAPS by debit or corporate credit card online 3 working days single payment Direct Debit (if you’ve set up one for HMRC before) online or telephone banking by Bacs by cheque through the post 4 working days automatic Direct Debit (if you have not set up one for HMRC before) If the deadline falls on a weekend or bank holiday, make sure your payment reaches HMRC on the last working day before it (unless you’re paying by Faster Payments using online or telephone banking ). 5 working days single payment Direct Debit (if you have not set up one for HMRC before) Payment booklets HMRC no longer sends printed payment booklets. You can still pay tax you owe from the tax year 6 April 2023 to 5 April 2024 at your bank or building society using a payment booklet, if you already have one. To pay tax for the current tax year, you must choose another way to pay.

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.

Approve a payment through your online bank account

You can pay your PAYE bill directly using your online or mobile bank account. You’ll need to have your banking details ready before you start. When you’re ready to pay, start your PAYE payment . Select ‘pay by bank account’. You’ll then be directed to sign in to your online or mobile banking account to approve a payment to ‘HMRC Shipley’. You can select a date to pay, as long as it’s before your payment is due. Check your account to make sure that the payment has gone out on the correct day. If the payment has not gone out as expected, speak to your bank. The payment is usually instant but can take up to 2 hours to show in your bank account. 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) Your payment may be delayed if you use the wrong reference number.

Make an online or telephone bank transfer

You can make a transfer from your bank account by Faster Payments, CHAPS or Bacs. If you’re paying from a UK bank account Pay into this HMRC account: sort code - 08 32 10 account number - 12001039 account name - HMRC Cumbernauld If you’re paying from an overseas bank account Pay into this HMRC account: account number (IBAN) - GB62 BARC 2011 4770 2976 90 bank identifier code (BIC) - BARCGB22 account name - HMRC Cumbernauld Overseas payments should be in sterling and your bank may charge you if you use any other currency. 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. How long it takes Payments made by Faster Payments (online or telephone banking) will usually reach HMRC on the same or next day. CHAPS payments usually reach HMRC the same working day if you pay within your bank’s processing times. Bacs payments usually take 3 working days. Check your bank’s transaction limits and processing times before making a payment. Multiple PAYE schemes Send an online CHAPS enquiry form if you want to make a single payment via CHAPS for multiple PAYE schemes. HMRC ’s banking address is: Barclays Bank PLC 1 Churchill Place London United Kingdom E14 5HP

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. HM Revenue and Customs ( 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 employers’ PAYE bill in full by card, you should use another payment method like a bank transfer. 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) Your payment may be delayed if you use the wrong reference number.

Reference numbers for early and late payments

You need to add 4 extra numbers to your 13-character accounts office reference number if you’re making an early or late payment: by Direct Debit by making an online or telephone bank transfer by cheque through the post You need to update the reference number each time you make an early or late payment. If you’re paying through the online service , it will work out the numbers for you. How to work out the extra numbers Each month and quarter of the tax year is given a number. The 4 numbers you add to your 13-character accounts office reference number depend on whether you pay: monthly quarterly annually This table shows the numbers you need to use for each month of the tax year. Tax year month Reference number 6 April to 5 May 01 6 May to 5 June 02 6 June to 5 July 03 6 July to 5 August 04 6 August to 5 September 05 6 September to 5 October 06 6 October to 5 November 07 6 November to 5 December 08 6 December to 5 January 09 6 January to 5 February 10 6 February to 5 March 11 6 March to 5 April 12 This table shows the numbers you need to use for each quarter of the tax year. Tax year quarter Reference number 6 April to 5 July 03 6 July to 5 October 06 6 October to 5 January 09 6 January to 5 April 12 If you pay monthly The 4 numbers you need to add to the end of your 13-character accounts office reference number are: the last 2 numbers of the tax year your payment is for the number of the month of the tax year your payment is for Example If you’re making a payment for the month of 6 May to 5 June 2024, the 4 numbers you need to add to the end of your accounts office reference number are 2502. This is worked out as follows: the tax year you’re paying for ends in 2025 = 25 the month you’re paying for (6 May to 5 June 2024) is the second month of the 2024 to 2025 tax year = 02 If you pay quarterly The 4 numbers you need to add to the end of your 13-character accounts office reference number are: the last 2 numbers of the tax year your payment is for the number of the month of the tax year that the quarter ends on Example If you’re making a payment for the quarter covering 6 April to 5 July 2024, the 4 numbers you need to add to the end of your accounts office reference number are 2503. This is worked out as follows: the tax year you’re paying for ends in 2025 = 25 the quarter you’re paying for (6 April to 5 July 2024) ends on the third month of the tax year = 03 If you pay annually The 4 numbers you need to add to the end of your 13-character accounts office reference number are: the last 2 numbers of the tax year your payment is for the month of the tax year you paid your employees Example If you paid your employees on 8 October 2023, the 4 numbers you need to add are 2407. This is worked out as follows: the tax year you’re paying for ends in 2024 = 24 the month you paid your employees (6 October to 5 November) is the seventh month of the tax year = 07

Check your payment has been received

Check your HM Revenue and Customs (HMRC) online account - it should update within 6 working days of making payment. If you’re paying by post, you can include a letter with your payment to request a receipt from HMRC.

Tell HMRC no payment is due

You must tell HM Revenue and Customs ( HMRC ) if you have not paid any employees for at least one tax month. You can tell HMRC by filling in an Employer Payment Summary ( EPS ) . You must send it by the 19th of the month following the tax month when no employees were paid. If you do not send an EPS , HMRC will send you a notice estimating how much you owe. You may have to pay a penalty. Telling HMRC in advance You can tell HMRC that you will not be paying any employees for between one month and 12 months by filling in an EPS . Contractors in the Construction Industry Scheme (CIS) who have no payments to make need to tell HMRC through a CIS return and a EPS. CIS contractors with payments to make only need to file a CIS return.

Pay employers' PAYE

Overview

You must pay your PAYE bill to HM Revenue and Customs (HMRC) by:

the 22nd of the next tax month if you pay monthly
the 22nd after the end of the quarter if you pay quarterly - for example, 22 July for the 6 April to 5 July quarter

If you pay by cheque through the post, it must reach HMRC by the 19th of the month.

You may have to pay interest and penalties if your payment is late. There’s a different way to pay penalties.

This guide is also available in Welsh (Cymraeg).

Pay online

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 4 extra numbers to the end of your 13-character accounts office reference number each time you make an early or late payment. If you use this service, it will work out the numbers for you.

Pay now

What you’re paying

Your PAYE bill may include:

employee Income Tax deductions
Class 1 and 1B National Insurance
Class 1A National Insurance on termination awards and sporting testimonials
Student Loan repayments
Construction Industry Scheme (CIS) deductions
your Apprenticeship Levy payments (starting from April 2017) if you, or employers you’re connected to, have an annual pay bill of more than £3 million

You pay your Class 1A National Insurance on work benefits that you give to your employees separately.

PAYE Settlement Agreements are also paid separately.

Ways to pay

Make sure you pay HMRC by the deadline. The time you need to allow depends on how you pay.

Same or next day

approve a payment through your online bank account
online or telephone banking by Faster Payments or CHAPS
by debit or corporate credit card online

3 working days

single payment Direct Debit (if you’ve set up one for HMRC before)
online or telephone banking by Bacs
by cheque through the post

4 working days

automatic Direct Debit (if you have not set up one for HMRC before)

If the deadline falls on a weekend or bank holiday, make sure your payment reaches HMRC on the last working day before it (unless you’re paying by Faster Payments using online or telephone banking).

5 working days

single payment Direct Debit (if you have not set up one for HMRC before)

Payment booklets

HMRC no longer sends printed payment booklets.

You can still pay tax you owe from the tax year 6 April 2023 to 5 April 2024 at your bank or building society using a payment booklet, if you already have one. To pay tax for the current tax year, you must choose another way to pay.

View a printable version of the whole guide

Pay employers' PAYE

Overview

Pay online

What you’re paying

Ways to pay

Same or next day

3 working days

4 working days

5 working days

Payment booklets

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Pay employers' PAYE

Overview

Pay online

What you’re paying

Ways to pay

Same or next day

3 working days

4 working days

5 working days

Payment booklets

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Is this page useful?

Help us improve GOV.UK

Help us improve GOV.UK