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When and how to make tax or other payments to HMRC

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Paying HM Revenue & Customs

When and how to pay

Self Assessment
Voluntary Class 3 National Insurance
Self-employed Class 2 National Insurance
Tax credit repayments
Child Benefit repayments
Inheritance Tax

VAT
Corporation Tax

PAYE/ Class 1 National Insurance
Class 1A National Insurance
PAYE Settlement Agreement payments
Pension scheme payments

Stamp Duty Land Tax
Stamp Duty
Stamp Duty Reserve Tax

How to make all other payments Methods of paying industry specific taxes, HMRC penalties and HMRC investigation settlements

Payment problems What to do if you have problems paying HMRC, what happens if you don't pay, where to get advice on dealing with debt

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