Pay a PAYE Settlement Agreement
Direct Debit
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.