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You must pay the tax and Class 1B National Insurance due from your PAYE Settlement Agreement (PSA) by 22 October following the tax year it applies to (or 19 October if you pay by post).

How much you pay depends on the value of expenses or benefits that you report to HM Revenue and Customs (HMRC). If you do not do this, HMRC may calculate the amount and you could be charged more. Your payment might also be allocated to the wrong account.

Pay online

Make sure you pay HMRC by the deadline. You may have to pay penalties and interest if your payment is late.

You can pay online by:

• approving through your bank account
• Direct Debit (one-off payment)
• debit or corporate credit card

Other ways to pay

You can choose to pay in other ways. The time you need to allow depends on how you pay.

Same or next day

• approve a payment through your online bank account
• online or telephone banking by Faster Payments or CHAPS
• by debit or corporate credit card online

3 working days or more

• Direct Debit (if you’ve set up one for HMRC before)
• online or telephone banking by Bacs
• at your bank or building society
• by cheque through the post

5 working days

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

Set up a Direct Debit through your business’s to make a single payment. This means you’ll need to set up a payment each time you pay HMRC through Direct Debit.

Use your reference number

You’ll need your 14-character PAYE Settlement Agreement (PSA) reference number starting with X when you pay. You’ll find this on the payslip HMRC sent you.

If you do not have your PSA reference number, contact the HMRC employer helpline.

How long it takes

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

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

You can pay your PAYE Settlement Agreement directly using your online or mobile bank account.

You’ll need to have your banking details ready before you start.

When you’re ready to pay, . Select ‘pay by bank account’. You’ll then be directed to sign in to your online or mobile banking account to approve your PAYE Settlement Agreement payment.

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.

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

You can make a bank transfer using Faster Payments, CHAPS or Bacs:

• from your online bank account
• by phoning your bank

Reference number

You’ll need your 14-character PAYE Settlement Agreement (PSA) reference number starting with X when you pay. You’ll find this on the payslip HM Revenue and Customs (HMRC) sent you.

If you do not have your PSA reference number, contact the HMRC employer helpline.

If you’re paying from a UK bank account

Pay into this HMRCÌý²¹³¦³¦´Ç³Ü²Ô³Ù:

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

If you’re paying from an overseas bank account

Pay into this HMRCÌý²¹³¦³¦´Ç³Ü²Ô³Ù:

• account number (IBAN) - GB03 BARC 2011 4783 9776 92
• Business Identifier Code (BIC) - BARCGB22
• account name - HMRCÌý³§³ó¾±±è±ô±ð²â

HMRC’s banking address is:

How long it takes

Payments made by Faster Payments (online or telephone banking) will 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.

You can .

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.

HM Revenue and Customs (HMRC) will accept your payment on the date you make it (even on bank holidays and weekends) - not the date it reaches HMRC’s account.

If you’re unable to pay your PAYE Settlement Agreement (PSA) in full by card, you should use another payment method like a bank transfer.

Reference number

You’ll need your 14-character PSA reference number starting with X when you pay. You’ll find this on the payslip HMRC sent you.

If you do not have your PSA reference number, contact the HMRC employer helpline.

You can pay at your branch by cash or cheque. You’ll need to use the payslip sent to you by HMRC.

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

Write your 14-character PAYE Settlement Agreement (PSA) payment reference number starting with X on the back of your cheque. You’ll find this on the payslip HMRC sent you.

HMRC will accept your payment on the date you make it (if you pay it from Monday to Friday) and not the date it reaches HMRC’s account.

You can send a cheque by post to HM Revenue and Customs (HMRC).

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 14-character PAYE Settlement Agreement (PSA) payment reference number starting with X on the back of your cheque. You’ll find this on the payslip HMRC sent you.

Include the payslip HMRC sent you. Do not fold the payslip or cheque or fasten them together.

If you do not have your PSA reference number, contact the HMRC employer helpline.

If you want a receipt, include a note asking for one.

If you do not have a payslip

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

You can check your bank or building society statement to confirm the payment has left your account.

If you’re paying by post, you can include a letter with your payment to request a receipt from HM Revenue and Customs (HMRC).