Pay a PAYE Settlement Agreement
Direct Debit
Set up a Direct Debit through your business鈥檚 to make a single payment. This means you鈥檒l need to set up a payment each time you pay HMRC through Direct Debit.
Use your reference number
You鈥檒l need your 14-character PAYE Settlement Agreement (PSA) reference number starting with X when you pay. You鈥檒l find this on the payslip HMRC sent you.
If you do not have your PSA reference number, contact the鈥�HMRC employer helpline.
Do not use your PAYE Accounts Office reference number. Your payment may be delayed if you use the wrong reference.
How long it takes
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 pay PAYE or Class 1 National Insurance contributions by Direct Debit, make a separate Direct Debit payment for your PSA.
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.