Pay employers' PAYE
Pay using another payment method
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)
Pay your PAYE bill online
You can pay HM Revenue and Customs (HMRC) online by:
- approving a payment through your bank account using your online banking details
- debit or corporate credit card
You’ll need your online banking details or your card ready before you start.
If you approve the payment using 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.
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.
If you pay by debit or corporate credit card
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.
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.
Making an online or telephone bank transfer
You can make a bank transfer using Faster Payments, CHAPS or Bacs:
- from your online bank account
- by phoning your bank
You need to add 4 extra numbers to your 13-character accounts office reference number if you’re making an early or late payment.
If you’re paying from a UK bank account
You must pay into this HMRC account:
- sort code - 08 32 10
- account number - 12001039
- account name - HMRC Cumbernauld
If you’re from an overseas bank account
You can make a transfer from your overseas bank account by CHAPS.
You must pay into this HMRC account:
- account number (IBAN) - GB62 BARC 2011 4770 2976 90
- Business 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.
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
Paying 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.
What to include
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’ll also need to add 4 extra numbers to your 13-character accounts office reference number if you’re making an early or late payment.
Payslip
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.