Pay a Self Assessment penalty

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1. Overview

You get a penalty if you need to send a tax return and you miss the deadline for submitting it or paying your bill.

You must pay the penalty within 30 days of the date on the penalty notice.

You’ll be charged interest if you pay after the deadline.

You can appeal against a penalty if you have a reasonable excuse.

This guide is also available in Welsh (Cymraeg).

How long payments take

How long it takes for your payment to go through depends on how you pay.

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

Same or next day

You can pay:

3 working days

You can pay by:

5 working days

You can pay by Direct Debit if you’ve not set up one for HMRC before.

2. Direct Debit

Set up a Direct Debit through your HM Revenue and Customs (HMRC) online account to make the payment.

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 penalty using your online or mobile bank account.

When you’re ready to pay, start your payment through your HM Revenue and Customs (HMRC) online account.

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 sometimes it takes up to 2 hours to show in your account.

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

4. Make a bank transfer

You can pay your penalty using Faster Payments, CHAPS or Bacs.

The notice of penalty assessment that HM Revenue and Customs (HMRC) sent you will say which of their bank accounts you need to pay into.

If you do not have a notice of penalty assessment, 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:

  • Bank Identifier Code (BIC) - BARCGB22
  • account number (IBAN) - GB62BARC20114770297690

  • account name - HMRC Cumbernauld


  • Bank Identifier Code (BIC) - BARCGB22
  • account number (IBAN) - GB03BARC20114783977692
  • account name - HMRC Shipley

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

The address of HMRC’s bank is:

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

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 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.

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 UTR followed by the letter ‘K’.

You’ll find it either:

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

6. At your bank or building society

You can pay at your branch using the paying-in slip on the notice of penalty assessment HM Revenue and Customs (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 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).

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.

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 UTR followed by the letter ‘K’. You’ll find this on your payslip.

Include the payslip HMRC sent you. 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.

If you want to check your payment has been received, you can include a letter with your payment to ask for a receipt from HMRC.

8. Check your payment has been received

View your HM Revenue and Customs (HMRC) online account to check if your payment has been received - it should show as paid between 3 to 6 working days later.