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 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.

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鈥�HMRC employer helpline.

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.