Payment details for your Pay As You Earn (PAYE) tax bill

Payment details for your Pay As You Earn (PAYE) tax bill

As an employer of workers in the United Kingdom, you have the following methods available to you when paying your payroll tax and national insurance. The time you need to allow for the payment to go through will determine how you pay.  

For example: 

1. For payments processed on the same day by the next day, you can pay via: 

     a) Online or telephone bank transfer (Faster Payments) 

     b) CHAPS  

     c) Through your online bank account  

Use this bank account details when making payments: 

 However, if your account is overseas, you can use these bank details 

 Your 13-character accounts office reference number is the payment reference. You can find it on either: 

• The letter HMRC sent you when you first registered as an employer. 
• The front of your payment booklet or the letter from HMRC that replaced it. 

If you make early payments, it is worth bearing in mind that: 

• If you pay monthly, you need to add extra numbers to your reference number if you pay before the 6th of the tax month that payment is due. You can work out the number you need to use here. 
• If you pay quarterly, you need to add extra numbers to your reference number if you pay before the 6th of the second month in the quarter. You can work out the number you need to use here. 

If you make late payments, you need to add extra numbers to your reference number if you pay on or after the 5th of the tax month after payment was due. You can work out the number you need to use here. If your PAYE payment was due the previous year, use this tool. 

2. For payments processed within three working days 

You can make payments by: 

     a) Debit or corporate credit card online 

If you choose this payment method, it is worth bearing in mind that you cannot pay by a personal credit card. Additionally, payments made by a corporate credit card or corporate debit card will attract a non-refundable fee. 

To pay, you will need to use your 13-character accounts office reference number as the payment reference. It is also crucial to enter the correct year and month of the payment in the separate boxes provided. If you are Paying for the previous tax year, you must select the last tax year and ‘month 12’ for the previous tax year. 

     b) Bacs 

Use this bank account details when making payments: 

 However, if your account is overseas, you can use these bank details 

     c) At your bank or building society (cash or cheque) 

Ensure your cheque is payable to ‘HM Revenue and Customs only’ using the payslip for the correct period. You must also write your 13-character accounts office reference number on the back of the cheque.  

     d) Direct Debit (if you’ve already set one up) 

     e) By cheque through the post. 

If you have fewer than 250 employees, you can send a cheque by post to HM Revenue and Customs (HMRC) though: 

 HMRC 

Direct 

BX5 5BD 

To do this, make your cheque payable to ‘HM Revenue and Customs only’. You should also write your 13-character Accounts Office reference number on the back of the cheque. Remember to include the payslip for the correct period. 

 Note: You do not need to include a street name, city name or PO box with this address when sending by post. 

3. For payments processed within five working days 

For this payment, you can use Direct Debit if you have not set up one before. You can set up a Direct Debit through your business’s HM Revenue and Customs (HMRC) online account to make a single payment. Henceforth, you will need to set up payment each time you pay HMRC through Direct Debit.  

You will also need your 13-character accounts office reference number to make a payment. 

 Payment Booklets – where to get them 

To pay at your bank or building society, or by post, you will need a payment booklet from HMRC. If you do not have one, request HMRC to send it to you by calling: 

Telephone: 

0300 200 3401 

Outside the UK: 

+44 15 0647 6066 

Note: Should the payment deadline fall on a weekend or bank holiday, ensure your payment reaches HMRC on the last working day before the deadline.  

Feel free to contact Spondoo Accountants for PAYE tax bill payments enquiries. You can also read about PAYE tax bill payment deadlines here.