Pay your Self Assessment tax bill

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1. Overview

The deadlines for paying your tax bill are usually:

This guide is also available in Welsh (Cymraeg).

Pay your tax bill

Pay Self Assessment now

You can also use the HMRC app to pay your bill through your bank’s app or using online banking.

You can pay the amount you owe in instalments before the deadline, if you prefer. You can do this by: 

  • setting up weekly or monthly payments towards your bill   
  • making one-off payments through your online bank account, using online or telephone banking (Faster Payments), setting up single Direct Debits or by posting cheques

You can get help if you cannot pay your tax bill on time.

Ways to pay

Make sure you pay HM Revenue and Customs (HMRC) by the deadline. You’ll be charged interest and may be charged a penalty if your payment is late.

The time you need to allow depends on how you pay.

You can no longer pay at the Post Office.

Same or next day

You can pay:

You need a paying-in slip from HMRC to pay at a bank or building society.

3 working days

You can pay by:

5 working days

You can pay by:

  • Direct Debit (if you have not set one up with HMRC before)

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

Problems with payment services

Online payment services may be slow during busy times. Check if there are any current problems or times they are not available.

2. Direct Debit

Set up a Direct Debit through your HM Revenue and Customs (HMRC) online account to make single payments for 31 January.

You can also set up another Direct Debit if you need to make a payment on account.

If you want to make more than one payment before the deadline, you’ll need to set up single payments each time you want to pay by Direct Debit.

To make weekly or monthly Direct Debit payments towards your next Self Assessment tax bill, set up a Budget Payment Plan.

If you’ve not used your Direct Debit for 2 years or more, check with your bank that it’s still set up.

Find the reference number for your Direct Debit

You’ll need to use your 11-character payment reference. This is your 10-digit Unique Taxpayer Reference (UTR) followed by the letter ‘K’.

You’ll find it either:

Your payment may be delayed if you use the wrong reference number.

Allow 5 working days to process a Direct Debit the first time you set one up. It should take 3 working days the next time if you’re using the same bank details.

3. Approve a payment through your online bank account

You can pay your Self Assessment bill directly using your online or mobile bank account. 

When you’re ready to pay, you can:

Select the ‘pay by bank account’ option. You’ll then be directed to sign in to your online or mobile banking account to approve a payment to ‘HMRC Shipley’.

The payment is usually instant but can take up to 2 hours to show in your bank account.

You can make more than one payment towards your bill before the deadline. 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.

You’ll need to have your online banking details ready to pay this way.

4. Make 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 can make more than one payment towards your bill before the deadline.

Pay by Faster Payments, CHAPS or Bacs

Your bill will tell you which bank account to pay into. If you do not have a bill, or you’re not sure, you can pay into either account.

Account details to use

Pay into one of the following accounts:

  • sort code - 08 32 10
  • account number - 12001039
  • account name - HMRC Cumbernauld

  • sort code - 08 32 10
  • account number - 12001020
  • account name - HMRC Shipley

If your account is overseas

Pay into one of the following accounts:

  • Business Identifier Code (BIC) - BARCGB22
  • account number (IBAN) - GB62 BARC 2011 4770 2976 90
  • account name - HMRC Cumbernauld

  • Business Identifier Code (BIC) - BARCGB22
  • account number (IBAN) - GB03 BARC 2011 4783 9776 92
  • account name - HMRC Shipley

Some banks will charge you if you do not pay in pounds sterling.

What you’ll need

You’ll need to use your 11-character payment reference when you pay. This is your 10-digit Unique Taxpayer Reference (UTR) followed by the letter ‘K’.

You can find it either:

Your payment may be delayed if you use the wrong reference number.

How long it takes

Payments by Faster Payments (online or telephone banking) usually reach HM Revenue and Customs (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.

Payments from overseas may take longer - check with your bank.

Multiple payments by CHAPS

Send an online CHAPS enquiry form if you want to make a single CHAPS payment for multiple Self Assessment bills, using more than one payment reference number.

HMRC’s banking address is:

Barclays Bank PLC
1 Churchill Place
London
United Kingdom
E14 5HP

5. 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.

Use your 11-character payment reference when you pay. This is your 10-digit Unique Taxpayer Reference (UTR) followed by the letter ‘K’. You’ll find it either:

HMRC will accept your payment on the date you make it, not the date it reaches their account - including on bank holidays and weekends.

If you’re unable to pay your Self Assessment tax bill in full by card, you should use another payment method like a bank transfer.

6. At your bank or building society

You can only pay at your branch by cash or cheque if you both:

  • still get paper statements from HM Revenue and Customs (HMRC)
  • have the paying-in slip HMRC sent you

Make your cheque payable to ‘HM Revenue and Customs only’.

Write your 11-character payment reference on the back of the cheque. This is your 10-digit Unique Taxpayer Reference (UTR) followed by the letter ‘K’. You’ll find the reference number on the paying-in slip.

HMRC will accept your payment on the date you make it, and not the date it reaches their account (as long as you pay from Monday to Friday).

If you do not have a paying-in slip

You’ll need to pay by another method instead, for example:

7. 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. You can make more than one payment towards your bill before the deadline.

What to include

Make your cheque payable to ‘HM Revenue and Customs only’.

Write your 11-character payment reference on the back of the cheque. This is your 10-digit Unique Taxpayer Reference (UTR) followed by the letter ‘K’. You’ll find this on your payslip.

Include the payslip HMRC sent you (if you still get paper statements). Do not fold the payslip or cheque or fasten them together.  

Your payment may be delayed if you do not fill in your cheque correctly.

You can include a letter with your payment to ask HMRC for a receipt.

If you do not have an HMRC payslip

You can print a slip to use to pay by post. You cannot use this at a bank.

8. Pay weekly or monthly

You can set up a Budget Payment plan to make weekly or monthly Direct Debit payments towards your next Self Assessment tax bill.

Your payments will be used against your next tax bill - this means you’ll have less to pay at the payment deadline. 

Set up your Budget Payment Plan 

To set up a plan you must be up to date with any payments from your last Self Assessment tax bill.

Self Assessment payments are due by the:

  • 31 January for any tax you owe for the previous tax year (known as a balancing payment), and your first payment on account

  • 31 July for your second payment on account

If you’re up to date with your payments

  1. Sign in to your online account.

  2. Select ‘Direct Debit’ and choose the Budget Payment Plan option.

  3. Decide if you want to make weekly or monthly payments and how much you want to pay.

You can estimate what your Self Assessment tax bill will be to help you decide how much to pay.

If the amount you’ve paid does not cover all of your next bill, you’ll need to pay the difference. If you’re in credit, you can ask for a refund.

You can pause payments for up to 6 months if you need to.

If you cannot pay your tax bill

If you’ve missed your Self Assessment payment deadline or you cannot pay the amount you owe, you might be able to set up a payment plan (also known as a ‘Time to Pay’ arrangement).

Check which payment plan is right for you

Use this tool to check if you can set up regular payments towards your Self Assessment tax bill.

What you’ll need to set up a payment plan 

You’ll need to use your 11-character payment reference when you set up a new Direct Debit. This is your 10-digit Unique Taxpayer Reference (UTR) followed by the letter ‘K’.

You’ll find it either:

9. Through your tax code

You can pay your Self Assessment bill through your PAYE tax code as long as all these apply:

  • you owe less than £3,000 on your tax bill (you cannot make a part payment to meet this threshold)
  • you already pay tax through PAYE, for example you’re an employee or you get a company pension
  • you submitted your paper tax return by 31 October or your online tax return online by 30 December

How it’s set up

HM Revenue and Customs (HMRC) will automatically collect what you owe through your tax code if you meet all 3 conditions, unless you’ve specifically asked them not to (on your tax return).

If you’re not eligible, you will not be able to pay this way.

When you cannot pay through your tax code

You will not be able to pay your tax bill through your PAYE tax code if:

  • you do not have enough PAYE income for HMRC to collect it
  • you’d pay more than 50% of your PAYE income in tax
  • you’d end up paying more than twice as much tax as you normally do
  • you owed £3,000 or more but made a part payment to reduce the amount you owe to less than £3,000

If you’re self-employed you cannot pay Class 2 National Insurance through your tax code, unless it’s been due since before 6 April 2015. You must use one of the other ways to pay by the deadline instead.

How deductions are made

The tax you owe will be taken from your salary or pension in equal instalments over 12 months, along with your usual tax deductions.

10. Check your payment has been received

Sign into your HMRC online account to check if your payment has been received.

Any electronic or online payments you’ve sent within the last 7 days will show in the ‘Your balance’ section in your online account. Other payments will take longer to appear.

After HM Revenue and Customs (HMRC) has processed your payment, it will show in the ‘View payments and credits’ section of your HMRC online account. It can take up to 7 days to show in your HMRC online account after your payment is sent.

If you cannot see your payment in your HMRC online account after 7 days, check with your bank to make sure the payment has been sent.