Pay your Simple Assessment tax bill
Printable version
1. Overview
You must pay your Simple Assessment tax bill if you鈥檝e been sent a letter by HM Revenue and Customs (HMRC).
This guide is also available in Welsh (Cymraeg).
You may get a Simple Assessment letter if you:
- owe Income Tax that cannot be automatically taken out of your income
- owe HMRC 拢3,000 or more
- have to pay tax on your State Pension
If you think any information in the letter is wrong, you must contact HMRC within 60 days.
You can find out more about your Simple Assessment tax bill, and what to do if you think your tax calculation is wrong.
How to pay
You can:
When to pay
If you get a Simple Assessment letter:
- before 31聽October 2024 (for the 6 April 2023 to 5 April 2024 tax year) - you must pay what you owe by 31 January 2025
- on or after 31 October 2024 (for the 6 April 2023 to 5 April 2024 or any earlier tax year) - you must pay what you owe within 3 months of the date of the letter
If you cannot pay your Simple Assessment bill on time
You鈥檒l need to 肠辞苍迟补肠迟听HMRC. They聽may suggest you pay what you owe in instalments. You鈥檒l need:
- your National Insurance Number
- your UK bank account details
You can only do this once your payment deadline has passed.
HMRC will ask you:
- if you can pay in full
- if there are other taxes you need to pay
- how much money you earn
- how much you usually spend each month
- what savings or investments you have
If you have savings or assets, HMRC will expect you to use these to reduce your debt as much as possible.
2. Pay online
You can pay online by:
- approving a payment through your online bank account - you鈥檒l be asked to sign in to your online bank account
- debit or corporate credit card
There鈥檚 a fee if you pay by corporate credit card or corporate debit card. The fee is not refundable.
You cannot pay with a personal credit card.
If you pay through your online bank account
You can only make an instant payment through your online bank account. The payment can take up to 2 hours to show in your bank account.
Pay your Simple Assessment tax bill online
You鈥檒l be asked if you want to sign in to your Personal Tax Account when you use the online service. Signing in lets you see and pay tax you owe, but you can still pay without signing in.
If you owe tax from before 6 April 2022 you cannot see and pay tax using your Personal Tax Account.
You鈥檒l need the 14-character payment reference number starting with 鈥榅鈥� on your Simple Assessment letter.
You can pay the outstanding balance in full or split it into smaller payments. You must pay what you owe by the deadline on your Simple Assessment letter.
Pay with the HMRC app
You can also use the HMRC app to pay your bill through your bank鈥檚 app or using online banking.
3. Pay by bank transfer
You can pay using online banking or telephone banking, Faster Payments, CHAPS or Bacs.
You鈥檒l need the 14-character payment reference number starting with 鈥榅鈥� from your Simple Assessment letter.
Payments will usually reach HM Revenue and Customs (HMRC):
- on the same or next day for Faster Payments
- the same working day if you pay within your bank鈥檚 processing times for CHAPS payments
- within 3 working days for Bacs payments
Check your bank鈥檚 transaction limits and processing times before making a payment.
You can pay the outstanding balance in full or split it into smaller payments. You must pay what you owe by the deadline on your Simple Assessment letter.
If you鈥檙e paying from a UK account
Pay into this account:
- sort code - 08 32 10
- account number - 12001020
- account name - HMRC Shipley
If you鈥檙e paying from an overseas account
To pay from an overseas bank account, use the following bank details for HMRC:
- Business Identifier Code (BIC) - BARCGB22
- account number (IBAN) - GB03 BARC 2011 4783 9776 92
- account name - HMRC Shipley
Barclays Bank PLC
1 Churchill Place聽
尝辞苍诲辞苍听
United Kingdom聽
E14 5HP
4. Pay by cheque
You can pay by cheque through the post. Make the cheque payable to 鈥楬M Revenue and Customs only鈥� and send it to:
HMRC
Direct
BX5 5BD
Write your 14-character payment reference number starting with 鈥榅鈥� on the back of the cheque. You鈥檒l find it on your Simple Assessment letter.
It usually takes 3 working days for your payment to reach HMRC.