How to pay Self Assessment
This guide offers a reminder of Self Assessment payment deadlines and explains all of the available payment options.
HM Revenue & Customs (HMRC) recommends that you make your Self Assessment payments electronically. Paying electronically:
- is safe and secure
- gives you better control over your money
- provides certainty about when your payment will reach HMRC
- avoids postal delays
- may lower your bank charges
- lets you pay at a time convenient to you if you use Internet or telephone banking
On this page:
- Self Assessment payment deadlines
- Paying by Internet or telephone banking
- Paying by debit card over the Internet: BillPay
- Paying by Bank Giro
- Paying at the Post Office
- Paying by post
- Paying from an overseas bank account
- Correspondence or receipt requests
- What to do if you don’t have a payslip
- Information about the Faster Payment service
- Information about Direct Debit payments
- More useful links
Self Assessment payment deadlines
The deadline for making Self Assessment tax payments depends on how and when you receive your Self Assessment tax return.
If you were sent a tax return (or ‘Notice to File’ if you file online) by the previous 31 October, then you must pay HMRC any balance of any tax you owe by 31 January. This is also the date by which you may be asked to make any first 'payment on account' for the current tax year. If you are due to make payments on account, the deadline for making a second payment on account is 31 July for tax owing for the preceding tax year.
Tax returns you receive after 31 October
If you received your tax return (or ‘Notice to File’ if you file online) after 31 October, you must complete and return it to HMRC within three months of the date of the receipt. As a rule you then have 30 days from the date on the request for payment (called the 'Self Assessment Statement').
Late payment interest and surcharges
If your payments, including payment for penalties, are late you will be charged interest.
In addition, if you still haven't paid the balancing payment 28 days from the due date, you will be charged an automatic 5 per cent surcharge on top of the amount still owing. A second 5 per cent surcharge may apply if your balancing payment remains outstanding six months from the due date.
More about Self Assessment payment deadlines and interest charges
More about understanding your Self Assessment Statement
Paying Self Assessment by Internet or telephone banking
You can use your bank/building society services to pay by Internet or telephone banking. To make the payment you will need the HMRC bank account details given below and your Self Assessment reference number, also referred to as your Unique Taxpayer Reference (UTR).
If you don't have access to Internet or telephone banking but wish to make a transfer by other means, your bank may accept telephone, fax or written instructions.
If you pay using any of these methods, your bank will transfer your money direct to HMRC’s bank account.
It normally takes three bank working days for payment to reach HMRC. Bank working days are Monday to Friday excluding bank holidays. Some banks and building societies can take longer. You should check with your bank or building society to see how long they take to transfer payment and what their cut-off time is for initiating payment. If they take longer then you will need to initiate your payment earlier.
Providing HMRC bank account details
You will need to provide your bank or building society with HMRC’s bank account details. Please refer to the back of your payment reminder to check which of the Accounts Offices below is relevant for you.
Accounts office |
Sort code |
Account number | Account name |
|---|---|---|---|
| Cumbernauld | 10 51 67 | 23444401 | AO Cumbernauld |
| Shipley | 10 50 41 | 23456000 | AO Shipley |
If your payment is made with the wrong sort code or account number there may be a delay before your account is credited or your payment may not be received at all.
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.
It is important that you show the reference with no gaps between the characters otherwise it could lead to delays in updating your record.
You can check the number using HMRC’s online checker tool
More about Self Assessment payment deadlines and interest charges
Paying Self Assessment by debit card over the Internet: BillPay
If you have a Maestro, Solo, Electron, or Visa debit card drawn on any UK bank, you can pay your Self Assessment tax over the Internet using the BillPay service provided by Alliance & Leicester Commercial Bank.
Information you’ll need
To make a payment you will need your:
- Debit card details.
- 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.
Please note that HMRC does not accept credit card payments.
Disclaimer
The BillPay service is an Alliance & Leicester Commercial Bank product. HMRC will liaise with the supplier in the unlikely event that there are difficulties with access or service availability.
Check your Self Assessment reference using HMRC’s reference checker
Further information on making a debit card payment
Make a payment or register on the BillPay service
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 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 payslip reference 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.
More about Self Assessment payment deadlines and interest charges
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 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.
More about Self Assessment payment deadlines and interest charges
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 payslip reference after ‘HM Revenue & Customs only’
- detach the payslip and send it with your cheque to the HMRC Accounts Office 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.
HMRC Accounts Office addresses
If you pay to HMRC Accounts Office Shipley:
HM Revenue & Customs
Bradford
BD98 1YY
If you pay to HMRC Accounts Office Cumbernauld:
HM Revenue & Customs
Bradford
BD98 1GG
Postdated cheques
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.
More about Self Assessment payment deadlines and interest charges
Paying Self Assessment from an overseas bank account
You can pay your Self Assessment electronically from a bank account outside the UK. You should check with the bank how long they take to make a payment.
Providing HMRC bank account details
You’ll need to give your bank or building society HMRC’s bank account details. Please refer to your Self Assessment Statement to check which Accounts Office is relevant for you. You should check with your bank or building society to see how long it takes to transfer a payment.
Payments to HMRC Accounts Office Shipley from abroad
The account name you should use is ‘AO Shipley’.
| Currency | International Bank Account Number (IBAN) | SWIFT Bank Identifier Code (BIC) |
|---|---|---|
| Sterling | GB06BKEN10504123456000 | BKENGB2L |
| Euro | GB18BKEN10000024921114 | BKENGB2L |
| Other foreign currency | Not applicable | BKENGB2L 23456000 |
Payments to HMRC Accounts Office Cumbernauld from abroad
The account name you should use is ‘AO Cumbernauld’.
| Currency | International Bank Account Number (IBAN) | SWIFT Bank Identifier Code (BIC) |
|---|---|---|
| Sterling | GB78BKEN10516723444401 | BKENGB2L |
| Euro | GB18BKEN10000024921211 | BKENGB2L |
| Other foreign currency | Not applicable | BKENGB2L 23444401 |
Note: Where an IBAN is shown you must give this number as well as the SWIFT BIC.
If your payment is made using the wrong bank account details there may be a delay before your account is credited or your payment may not be received at all.
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.
It is important that you show the reference with no gaps between the characters otherwise it could lead to a delay in updating your account.
You can check the number using HMRC’s online checker tool
More about Self Assessment payment deadlines and interest charges
Self Assessment payment correspondence or receipt requests
In order to minimise costs to all taxpayers HMRC does not automatically issue receipts for payments.
You can confirm payment has reached your account using the Self Assessment online service. All payments will be shown within a few days of receipt by HMRC providing you have supplied an accurate reference number.
However, if you are paying HMRC by post, and want a receipt, you will need to include a letter with your payment asking for one. HMRC cannot identify any instructions written on payslips as they are processed automatically.
If you wish to tell HMRC about a change (such as a new address) you will need to include a separate letter with your payment if paying by post or write to them separately if you have made your payment electronically.
Please send correspondence to the HMRC Accounts address to which you make payments.
HMRC Accounts Shipley
HM Revenue & Customs
Accounts Office
Bradford
BD98 1YY
HMRC Accounts Cumbernauld
HM Revenue & Customs
Accounts Office
Bradford
BD98 1GG
What to do if you don’t have a payslip
If you pay your Self Assessment electronically you will not need a payslip. 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 a payslip you should tell HMRC:
- your name
- your address
- your telephone number
- your Self Assessment reference (or the name of your local HMRC office if you do not know the reference)
- the amount of tax you are paying
You should use the contact details described in the Paying Self Assessment by post section of this guide.
Information about the Faster Payment service
HMRC is currently unable to receive or make payments using the Faster Payment service, which is offered by some banks.
For a bank’s customer to make a Faster Payment, both its bank and the payee’s bank must be members of the Faster Payment Scheme. The Bank of England, which is currently HMRC’s banking supplier, made a decision some time ago to withdraw from the provision of retail banking services to its customers (one of which is HMRC) and has not joined the Faster Payments Scheme.
HMRC is in the process of moving its business to a new banking supplier but services will not be available until about mid 2009. By that time HMRC and the bank expect to have developed the necessary changes to their systems to enable Faster Payments to be made, received and processed effectively and efficiently.
Information about Direct Debit payments
HMRC has started work that will extend its ability to offer customers the option to pay by Direct Debit. This method will be made available to customers who already use certain HMRC filing services. Further details will be made available in early 2009.
More useful links
Guidance if you have a problem making a Self Assessment payment
