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HM Revenue and Customs (HMRC) will send you a letter called a 鈥榥otice to pay鈥� to tell you what you owe and how to repay.

How you repay depends on if you:

• still get tax credits
• have moved to Universal Credit
• do not get tax credits or Universal Credit

If you still get tax credits

HMRC will automatically reduce your future tax credit payments until you鈥檝e paid back the money you owe.

The amount they鈥檒l reduce your tax credit payments by usually depends on how much you currently get and your household income.

Household income	Reduction
拢20,000 or less and you get maximum tax credits	10%
拢20,000 or less and you get less than the maximum tax credits	25%
More than 拢20,000	50%

If you鈥檝e moved to Universal Credit

Your future payments will be reduced until you鈥檝e paid back the money you owe.

Find out more about what happens if you鈥檝e moved to Universal Credit.

If you do not get tax credits or Universal Credit

HMRC will send you a 鈥榥otice to pay鈥� which you should pay within 30 days.

It鈥檚 your responsibility to make sure payments reach HMRC on time. Check your bank鈥檚 transaction limits and processing times.

There are several ways to repay.

Make payments by phone

You can call the automated phone line to make a payment.

You can make a full or part payment. If you make a part payment, you can call back another time to pay more.

To make a payment, call 0345 302 1429 and press option 2, then option 1.

When you call, you鈥檒l need to give:

• your 16-digit payment reference number (it鈥檚 made up of numbers and letters and you鈥檒l find it on your notice to pay letter)
• how much you want to pay
• your bank card details

Direct Debit

You can call the helpline to set up a Direct Debit.

You鈥檒l need your 16-digit payment reference number. You鈥檒l find this on your notice to pay letter. It鈥檚 made up of numbers and letters.

Online and telephone banking (Faster Payments)

Pay to HMRC鈥檚 account and use your 16-digit payment reference number as the payment reference. You鈥檒l find this on your notice to pay letter. It鈥檚 made up of numbers and letters.

• Sort code - 08 32 10
• Account number - 12001039
• Account name - HMRC Cumbernauld

Payments made by Faster Payments will usually reach HMRC on the same or next day, including weekends and bank holidays.

If you鈥檙e paying from an overseas account, you can pay HMRC in sterling or another currency.

• Account number (IBAN) - GB62BARC20114770297690
• Business Identifier Code (BIC) - BARCGB22
• Account name - HMRC Cumbernauld

HMRC鈥檚 bank address is:

At your bank or building society

Pay at your branch by cash or cheque.

Make your cheque payable to 鈥楬M Revenue and Customs only鈥�. Write your 16-digit payment reference number on the back of the cheque. You鈥檒l find this on your notice to pay letter. It鈥檚 made up of numbers and letters.

If you do not give the correct payment reference number, your payment may be delayed.

HMRC will accept your payment on the date you make it and not the date it reaches HMRC鈥檚 account.

By cheque through the post

You can send a cheque by post to HM Revenue and Customs (HMRC). Allow 3 working days for your payment to reach HMRC.

Make your cheque payable to 鈥楬M Revenue and Customs only鈥�. Write your 16-digit payment reference number on the back of the cheque. You鈥檒l find this on your notice to pay letter. It鈥檚 made up of numbers and letters.

If you do not give the correct payment reference number or fill in your cheque properly, your payment may be delayed.

Do not fold your cheque.

Include a note with:

• your name, address and phone number
• your 16-digit payment reference number
• how much you鈥檙e paying
• the period you鈥檙e paying for

You can ask for a receipt if you want one.

Get help and support

Call the helpline if you:

• think HMRC made a mistake
• already have a repayment plan but you get another letter - you can adjust your existing plan or set up a new one