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The deadlines for paying your tax bill are usually:

• 31 January - for any tax you owe for the previous tax year (known as a balancing payment) and your first payment on account听

• 31 July for your second payment听on account

Pay your tax bill

You can pay the amount you owe in instalments before the deadline, if you prefer. You can do this by:听

• setting up weekly or monthly payments towards your bill听 听
• making one-off payments through your online bank account, using online or telephone banking (Faster Payments), setting up single Direct Debits or by posting cheques

You can get help if you cannot pay your tax bill on time.

Ways to pay

Make sure you pay HM Revenue and Customs (HMRC) by the deadline. You鈥檒l be charged interest and may be charged a penalty if your payment is late.

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

Same or next day

You can pay:

• through your online bank account
• using online or telephone banking (Faster Payments)
• by CHAPS
• by debit or corporate credit card online
• at your bank or building society

You need a paying-in slip from HMRC to pay at a bank or building society.

3 working days

You can pay by:

• Bacs
• Direct Debit (if you鈥檝e set one up with HMRC before)
• cheque through the post

5 working days

You can pay by:

• Direct Debit (if you have not set one up with HMRC before)

Problems with payment services

Online payment services may be slow during busy times. Check if there are any current problems or times they are not available.

Set up a Direct Debit through your to make single payments for 31 January.

You can also set up another Direct Debit if you need to make a payment on account.

If you want to make more than one payment before the deadline, you鈥檒l need to set up single payments each time you want to pay by Direct Debit.

To make weekly or monthly Direct Debit payments towards your next Self Assessment tax bill, set up a Budget Payment Plan.

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.

Find the reference number for your Direct Debit

You鈥檒l need to use your 11-character payment reference. This is your 10-digit Unique Taxpayer Reference (UTR) followed by the letter 鈥楰鈥�.

You鈥檒l find it either:

• in your
• on your paying-in slip, if you get paper statements

Allow 5 working days to process a Direct Debit the first time you set one up. It should take 3 working days the next time if you鈥檙e using the same bank details.

You can pay your Self Assessment bill directly using your online or mobile bank account.听

When you鈥檙e ready to pay, you can:

• online
• use the HMRC app

Select the 鈥榩ay by bank account鈥� option. You鈥檒l then be directed to sign in to your online or mobile banking account to approve a payment to 鈥楬MRC Shipley鈥�.

The payment is usually instant but can take up to 2 hours to show in your bank account.

You can make more than one payment towards your bill before the deadline. 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.

You鈥檒l need to have your online banking details ready to pay this way.

You can make a bank transfer using Faster Payments, CHAPS or Bacs:

• from your online bank account
• by phoning your bank

You can make more than one payment towards your bill before the deadline.

Pay by Faster Payments, CHAPS or Bacs

Your bill will tell you which bank account to pay into. If you do not have a bill, or you鈥檙e not sure, you can pay into either account.

Account details to use

Pay into one of the following accounts:

• sort code - 08 32 10
• account number - 12001039
• account name - HMRC Cumbernauld
  
  
• sort code - 08 32 10
• account number - 12001020
• account name - HMRC Shipley

If your account is overseas

Pay into one of the following accounts:

• Business Identifier Code (BIC) - BARCGB22
• account number (IBAN) - GB62 BARC 2011 4770 2976 90
• account name - HMRC Cumbernauld
  
  
• Business Identifier Code (BIC) - BARCGB22
• account number (IBAN) - GB03 BARC 2011 4783 9776 92
• account name - HMRC Shipley

Some banks will charge you if you do not pay in pounds sterling.

What you鈥檒l need

You鈥檒l need to use your 11-character payment reference when you pay. This is your 10-digit Unique Taxpayer Reference (UTR) followed by the letter 鈥楰鈥�.

You can find it either:

• in your
• on your paying-in slip, if you get paper statements

How long it takes

Payments by Faster Payments (online or telephone banking) usually reach HM Revenue and Customs (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.

Multiple payments by CHAPS

Send an online CHAPS enquiry form if you want to make a single CHAPS payment for multiple Self Assessment bills, using more than one payment reference number.

HMRC鈥檚 banking address is:

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.

Use your 11-character payment reference when you pay. This is your 10-digit Unique Taxpayer Reference (UTR) followed by the letter 鈥楰鈥�. You鈥檒l find it either:

• in your
• on your paying-in slip, if you get paper statements

HMRC will accept your payment on the date you make it, not the date it reaches their account - including on bank holidays and weekends.

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

You can only pay at your branch by cash or cheque if you both:

• still get paper statements from HM Revenue and Customs (HMRC)
• have the paying-in slip HMRC sent you

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

Write your 11-character payment reference on the back of the cheque. This is your 10-digit Unique Taxpayer Reference (UTR) followed by the letter 鈥楰鈥�. You鈥檒l find the reference number on the paying-in slip.

HMRC will accept your payment on the date you make it, and not the date it reaches their account (as long as you pay from Monday to Friday).

If you do not have a paying-in slip

You鈥檒l need to pay by another method instead, for example:

• approve a payment through your online bank account
• debit or corporate credit card online
• online or telephone banking
• Direct Debit

You can send a cheque by post to HM Revenue and Customs (HMRC).

Allow 3 working days for your payment to reach HMRC. You can make more than one payment towards your bill before the deadline.

What to include

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

Write your 11-character payment reference on the back of the cheque. This is your 10-digit Unique Taxpayer Reference (UTR) followed by the letter 鈥楰鈥�. You鈥檒l find this on your payslip.

Include the payslip HMRC sent you (if you still get paper statements). Do not fold the payslip or cheque or fasten them together. 听

You can include a letter with your payment to ask听HMRC听for a receipt.

If you do not have an HMRC payslip

You can to use to pay by post. You cannot use this at a bank.

You can set up a Budget Payment plan to make weekly or monthly Direct Debit payments towards your next Self Assessment tax bill.

Your payments will be used against your next tax bill - this means you鈥檒l have less to pay at the payment deadline.听

Set up your Budget Payment Plan听

To set up a plan you must be up to date with any payments from your last Self Assessment tax bill.

Self Assessment payments are due by the:

• 31 January for any tax you owe for the previous tax year (known as a balancing payment), and your first payment on account

• 31 July for your second payment on account

If you鈥檙e up to date with your payments

1. .

2. Select 鈥楧irect Debit鈥� and choose the Budget Payment Plan option.

3. Decide if you want to make weekly or monthly payments and how much you want to pay.

If the amount you鈥檝e paid does not cover all of your next bill, you鈥檒l need to pay the difference. If you鈥檙e in credit, you can ask for a refund.

You can pause payments for up to 6 months if you need to.

If you cannot pay your tax bill

If you鈥檝e missed your Self Assessment payment deadline or you cannot pay the amount you owe, you might be able to set up a payment plan (also known as a 鈥楾ime to Pay鈥� arrangement).

Check which payment plan is right for you

Use this tool to .

What you鈥檒l need to set up a payment plan听

You鈥檒l need to use your 11-character payment reference when you set up a new Direct Debit. This is your 10-digit Unique Taxpayer Reference (UTR) followed by the letter 鈥楰鈥�.

You鈥檒l find it either:

• in your

• on your paying-in slip, if you get paper statements

You can pay your Self Assessment bill through your PAYE tax code as long as all these apply:

• you owe less than 拢3,000 on your tax bill (you cannot make a part payment to meet this threshold)
• you already pay tax through PAYE, for example you鈥檙e an employee or you get a company pension
• you submitted your paper tax return by 31 October or your online tax return online by 30 December

How it鈥檚 set up

HM Revenue and Customs (HMRC) will automatically collect what you owe through your tax code if you meet all 3 conditions, unless you鈥檝e specifically asked them not to (on your tax return).

If you鈥檙e not eligible, you will not be able to pay this way.

When you cannot pay through your tax code

You will not be able to pay your tax bill through your PAYE tax code if:

• you do not have enough PAYE income for HMRC to collect it
• you鈥檇 pay more than 50% of your PAYE income in tax
• you鈥檇 end up paying more than twice as much tax as you normally do
• you owed 拢3,000 or more but made a part payment to reduce the amount you owe to less than 拢3,000

How deductions are made

The tax you owe will be taken from your salary or pension in equal instalments over 12 months, along with your usual tax deductions.

to check if your payment has been received.

Any electronic or online payments you鈥檝e sent within the last 7 days will show in the 鈥榊our balance鈥� section in your online account. Other payments will take longer to appear.

After HM Revenue and Customs (HMRC) has processed your payment, it will show in the 鈥榁iew payments and credits鈥� section of your HMRC online account. It can take up to 7 days to show in your HMRC online account after your payment is sent.

If you cannot see your payment in your HMRC online account after 7 days, check with your bank to make sure the payment has been sent.