Set up a Direct Debit through your business’s HM Revenue and Customs ( HMRC ) online account to make a single payment. This means you’ll need to set up a payment each time you pay HMRC through Direct Debit. Use your reference number You’ll need your 14-character PAYE Settlement Agreement ( PSA ) reference number starting with X when you pay. You’ll find this on the payslip HMRC sent you. If you do not have your PSA reference number, contact the HMRC employer helpline . Do not use your PAYE Accounts Office reference number. Your payment may be delayed if you use the wrong reference. How long it takes Allow 5 working days to process a Direct Debit the first time you set one up. It should take 3 working days next time if you’re using the same bank details. If you pay PAYE or Class 1 National Insurance contributions by Direct Debit, make a separate Direct Debit payment for your PSA. If you’ve not used your Direct Debit for 2 years or more, check with your bank that it’s still set up.

Approve a payment through your online bank account

You can pay your PAYE Settlement Agreement 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 Settlement Agreement payment . Select ‘pay by bank account’. You’ll then be directed to sign in to your online or mobile banking account to approve your PAYE Settlement Agreement payment. 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.

Make an online or telephone bank transfer

You can pay by Faster Payments, CHAPS or Bacs. Reference number You’ll need your 14-character PAYE Settlement Agreement ( PSA ) reference number starting with X when you pay. You’ll find this on the payslip HM Revenue and Customs ( HMRC ) sent you. If you do not have your PSA reference number, contact the HMRC employer helpline . Do not use your PAYE Accounts Office reference number. Your payment may be delayed if you use the wrong reference. If you’re paying from a UK bank account Pay into this HMRC account: sort code - 08 32 10 account number - 12001020 account name - HMRC Shipley If you’re paying from an overseas bank account Pay into this HMRC account: account number (IBAN) - GB03 BARC 2011 4783 9776 92 bank identifier code (BIC) - BARCGB22 account name - HMRC Shipley Overseas payments should be in sterling and your bank may charge you if you use any other currency. HMRC ’s banking address is: Barclays Bank PLC 1 Churchill Place London United Kingdom E14 5HP How long it takes Payments made by Faster Payments (online or telephone banking) will usually reach HMRC on the same or next day, including weekends and bank holidays. 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.

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 PAYE Settlement Agreement ( PSA ) in full by card, you should use another payment method like a bank transfer. Reference number You’ll need your 14-character PSA reference number starting with X when you pay. You’ll find this on the payslip HMRC sent you. If you do not have your PSA reference number, contact the HMRC employer helpline . Do not use your PAYE Accounts Office reference number. Your payment may be delayed if you use the wrong reference.

At your bank or building society

You can pay at your branch by cash or cheque. You’ll need to use the payslip sent to you by HMRC . Make your cheque payable to ‘HM Revenue and Customs only’. Write your 14-character PAYE Settlement Agreement ( PSA ) payment reference number starting with X on the back of your cheque. You’ll find this on the payslip HMRC sent you. HMRC will accept your payment on the date you make it (if you pay it from Monday to Friday) and not the date it reaches HMRC ’s account.

By cheque through the post

You can send a cheque by post to HM Revenue and Customs ( HMRC ). 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’. Write your 14-character PAYE Settlement Agreement ( PSA ) payment reference number starting with X on the back of your cheque. You’ll find this on the payslip HMRC sent you. Include the payslip HMRC sent you. Do not fold the payslip or cheque or fasten them together. If you do not have your PSA reference number, contact the HMRC employer helpline . Your payment may be delayed if you do not fill in your cheque properly. If you want a receipt, include a note asking for one. If you do not have a payslip You can print a payslip to use to pay by post. You cannot use this at a bank.

Check your payment has been received

You can check your bank or building society statement to confirm the payment has left your account. If you’re paying by post, you can include a letter with your payment to request a receipt from HM Revenue and Customs (HMRC).

Pay a PAYE Settlement Agreement

Overview

You must pay the tax and Class 1B National Insurance due from your PAYE Settlement Agreement (PSA) by 22 October following the tax year it applies to (or 19 October if you pay by post).

This guide is also available in Welsh (Cymraeg).

Pay online

Make sure you pay HM Revenue and Customs (HMRC) by the deadline. You may have to pay penalties and interest if your payment is late.

You can pay online by:

approving through your bank account
Direct Debit (one-off payment)
debit or corporate credit card

Pay now

Other ways to pay

You can choose to pay in other ways. The time you need to allow depends on how you pay.

You can no longer pay at the Post Office.

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 or more

Direct Debit (if you’ve set up one for HMRC before)
online or telephone banking by Bacs
at your bank or building society
by cheque through the post

5 working days

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).

View a printable version of the whole guide

Pay a PAYE Settlement Agreement

Overview

Pay online

Other ways to pay

Same or next day

3 working days or more

5 working days

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Pay a PAYE Settlement Agreement

Overview

Pay online

Other ways to pay

Same or next day

3 working days or more

5 working days

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