Pay a PAYE Settlement Agreement
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.