Pay a PAYE late payment or filing penalty
Direct Debit
Set up a Direct Debit through your business鈥檚 to make a single payment.
You鈥檒l need to use your 14-character payment reference number starting with X when you pay. You鈥檒l find this on the penalty notice HM Revenue and Customs (HMRC) sent you.
Do not use your PAYE Accounts Office reference number. Your payment may be delayed if you use the wrong reference.
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鈥檙e using the same bank details.
If you鈥檝e not used your Direct Debit for 2 years or more, check with your bank that it鈥檚 still set up.