At your bank or building society

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

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

Write your 14-character PAYE Settlement Agreement (PSA) payment reference number starting with X on the back of your cheque. You鈥檒l 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鈥檚 account.