How to pay Self Assessment Tax

This guide offers a reminder of the payment options available on how to pay Self Assessment Tax.

Paying Self Assessment by debit or credit card over the internet: BillPay

If you have a debit or credit card issued by a UK card issuer, you can pay your Self Assessment tax over the internet using the BillPay service provided by Santander Corporate Banking (previously Alliance & Leicester Commercial Bank).

If you wish to pay by credit card a non-refundable transaction fee of 1.4 per cent will be added to the charge. Any charge of less than £0.01 will be rounded up to a penny.

HMRC does not accept American Express or Diners Club cards.

A BillPay payment takes three bank working days to reach HMRC. Bank working days are Monday to Friday excluding Bank holidays.

Information you’ll need

To make a payment you will need your:

  • Debit or credit card details.
  • Self Assessment reference number, also referred to as your Unique Taxpayer Reference (UTR). This is shown on the payslip HMRC sends you and is located in the reference box. The reference number is made up of ten digits followed by the letter ‘K’ – for example 1234567890K – this reference is only an example and should not be used to make a payment.

The BillPay service is a Santander Corporate Banking (previously Alliance & Leicester Commercial Bank) product. HMRC will liaise with the supplier in the unlikely event that there are difficulties with access or service availability.

Make a payment or register on the BillPay service (Opens new window)

Paying Self Assessment by internet or telephone banking, Faster Payments or CHAPS

You can use your bank or building society services to pay by:

Internet banking – select ‘HM Revenue & Customs’ from your bank/building society’s beneficiary list (sometimes called a ‘payee list’) or use HMRC’s bank account details to set up a manual instruction. You also need to enter your Self Assessment reference and the payment amount. When using your bank or building society’s beneficiary list, please ensure you take care in selecting the correct HMRC entry for the payment you want to make.

Telephone banking – phone your bank/building society and give them HMRC’s bank account details, your Self Assessment reference and the amount to pay.

Faster Payments – this is a service that has been introduced by the banking industry for sending payments initiated by internet or telephone banking on the same or next day, providing the value of the payment does not exceed the value limit set by the sending bank.

Before making a payment you should contact your bank or building society to confirm the services available to you, any daily value limits and the latest cut off times for making a payment.

CHAPS – this enables you to tell your bank to make a payment that will reach HMRC on the same day provided you initiate the payment within the time specified by your bank (usually between 9.00 am and 3.00 pm). CHAPS payments are more expensive than other payment methods but may be of benefit if you are making very large payments.

Setting up and making payments

To pay your Self Assessment using any of the above payment methods you’ll need to set up the payment details with your bank. You’ll need to supply them with:

  • HMRC’s bank account details
  • your Self Assessment reference number

When making a payment to HMRC please make sure you always use the correct bank account details and reference number. And that your bank has confirmed that your payment has been made successfully.

If you make a mistake with the sort code or account number there may be a delay before your record is credited or your payment may not be received at all. That could mean you are charged a penalty, interest or surcharge for late payment.

When paying by internet or telephone banking, Faster Payments or CHAPS you should only use the bank account details shown below and not the account number shown on the front of your HMRC payslip as this sort code is only for payments made by bank giro or at a Post Office. Please refer to the back of your payment reminder to check which of the Accounts Offices below is relevant for you. If you have not received a payment reminder and are unsure which Accounts Office details you should use please use the Cumbernauld details.

Accounts office Sort code Account number Account name
Cumbernauld 083210 12001039 HMRC Cumbernauld
Shipley 083210 12001020 HMRC Shipley

If your bank asks for the address of the bank to which payment is being made please use

Citi
Citigroup Centre
Canada Square
Canary Wharf
London
E14 5LB

Your Self Assessment reference number

When making your Self Assessment payment you will need your Self Assessment reference number, also referred to as your UTR. This is shown on the payslip HMRC sends you and is located in the reference box. The reference number is made up of ten digits followed by the letter ‘K’, for example 1234567890K – this reference is only an example and should not be used to make a payment.

It is important that you show the reference with no gaps between the characters otherwise it could lead to delays in updating your record.

Paying Self Assessment by Bank Giro

If your bank or building society offers the Bank Giro service you can make a Self Assessment payment at your own bank branch by cheque or cash. HMRC treats any payment made by Bank Giro as electronic.

If paying this way:

  • take your HMRC payslip to your own bank branch (other banks may refuse to accept it or may charge you for this service)
  • make your cheque payable to ‘HM Revenue & Customs only’ and write your Self Assessment reference number after ‘HM Revenue & Customs only’

To allow for possible delays in bank processing (for which HMRC is not responsible) please allow at least three bank working days for your payment to reach them. Bank working days are Monday to Friday excluding bank holidays.

When paying by Bank Giro please only use an official HMRC payslip. HMRC payslips contain the correct HMRC bank account information and ensures payment reaches your account on time.

Paying Self Assessment at the Post Office

You can make a Self Assessment payment at the Post Office by cheque, cash or debit card without charge. HMRC treats any payment made at the Post Office as electronic.

If paying this way:

  • take your HMRC payslip with you (otherwise you will be charged for using this service)
  • make cheques payable to ‘Post Office Ltd’

To allow for possible delays in bank processing (for which HMRC is not responsible) please allow at least three bank working days for your payment to reach them. Bank working days are Monday to Friday excluding bank holidays.

Paying Self Assessment by post

HMRC highly recommends that you make your Self Assessment payments electronically using one of the methods described elsewhere in this guide.

Electronic payments are generally more efficient and secure, provided you use an accurate reference number.

However if paying by post please:

  • make your cheque payable to ‘HM Revenue & Customs only’ and write your Self Assessment reference number after ‘HM Revenue & Customs only’
  • detach the payslip and send it with your cheque to HMRC using the pre-addressed envelope sent to you or the appropriate address below
  • don’t fold the payslip or cheque and don’t fasten them with paper clips or staples or in any other manner

To allow for possible postal delays (for which HMRC is not responsible) please allow at least three working days for your payment to reach them.

If you are sending a payment to HMRC and do not have a pre-addressed HMRC envelope please send your payment to:

HM Revenue & Customs
Bradford
BD98 1YY

HMRC will only accept a postdated cheque in the following circumstances:

  • before your tax is due – where the cheque is for the full amount and it arrives by and is dated on or before the due date
  • after your tax is due – where you have a prior arrangement with your HMRC office to settle your liability with post dated cheques

Because of the highly automated operations used for processing postal payments HMRC can only identify a postdated cheque if there is a letter with it.

If you don’t send a covering letter HMRC won’t recognise that the cheque is postdated and will present it straight away.

What to do if you don’t have a payslip

If you pay your Self Assessment electronically you will not need a payslip, unless you pay at a bank or Post Office. HMRC recommends that you make your payments electronically using one of the methods described elsewhere in this guide. Electronic payments are generally more efficient and secure, provided you give HMRC an accurate reference number.

However, if you are paying by post and you don’t have access to the computer printed payslip that HMRC sent; you can complete and print off a Self Assessment payment slip instead. This should be sent with your payment to HMRC.

Go to the Self Assessment payment slip