Pay a PAYE late payment or filing penalty

Printable version

1. Overview

You have 30 days from the date on the PAYE late penalty notice to pay or appeal it.

This service is also available in Welsh (Cymraeg).

Ways to pay

Make sure you pay HM Revenue and Customs (HMRC) by the deadline.

The time you need to allow depends on how you pay.

You can no longer pay at the Post Office.

Same or next day

3 working days

5 working days

If the deadline falls on a weekend or bank holiday, make sure your payment reaches HMRC on the last working day before it (unless you鈥檙e paying by Faster Payments).

2. 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.

3. Approve a payment through your online bank account

You can pay your PAYE late payment or filing penalty directly using your online or mobile bank account.

You鈥檒l need to have your banking details ready before you start.

Once you鈥檙e ready, . Select 鈥榩ay by bank account鈥�. You鈥檒l then be directed to sign in to your online or mobile banking account to approve your payment.

You can select a date to pay, as long as it鈥檚 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.

4. Make an online or telephone bank transfer

You can pay by Faster Payments, CHAPS or Bacs.

Reference number

You鈥檒l need to use your 14-character payment reference number starting with X when you pay.聽 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.

If you鈥檙e paying from a UK bank account

Pay into this HMRC account:

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

If you鈥檙e paying from an overseas bank account

Pay into this account:

  • account number (IBAN) - GB03 BARC 2011 4783 9776 92
  • Business Identifier Code (BIC) - BARCGB22
  • account name - HMRC Shipley

Overseas payments should be in sterling and your bank may charge you if you use any other currency.

HMRC鈥檚 banking address is:

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

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鈥檚 processing times.

Bacs payments usually take 3 working days.

Check your bank鈥檚 transaction limits and processing times before making a payment.

5. By debit or corporate credit card online

You can .

There鈥檚 a fee if you pay by corporate credit card or corporate debit card. The fee is not refundable.

There鈥檚 no fee if you pay by personal debit card.

You cannot pay by personal credit card.

You鈥檒l need to use your 14-character payment reference number starting with X when you pay.聽 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.

HMRC will accept your payment on the date you make it (even on bank holidays and weekends) - not the date it reaches HMRC鈥檚 account.

If you鈥檙e unable to pay your penalty in full by card, you should use another payment method like a bank transfer.

6. At your bank or building society

You can pay at a branch by cash or cheque. You鈥檒l need to use the HM Revenue and Customs (HMRC) payslip included with the late payment or filing penalty notice.

Make your cheque payable to 鈥楬M Revenue and Customs only鈥�.

Write your 14-character payment reference number starting with X on the back of your cheque. You鈥檒l find this on the penalty notice HMRC sent you.

Do not use your PAYE Accounts Office reference number. Your payment may be delayed if you use the wrong reference.

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鈥檚 account.

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 鈥楬M Revenue and Customs only鈥�.

Write your 14-character payment reference number starting with X on the back of your cheque. You鈥檒l find this on the penalty notice HMRC sent you.

Include the payslip from the penalty notice. Do not fold the payslip or cheque or fasten them together.

Your payment may be delayed if you do not fill in your cheque properly.

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.

8. Check your payment has been received

View your to see if your payment has been received - it should update within 6 working days.

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

If you鈥檙e paying by post, you can include a letter with your payment to request a receipt from HMRC.