Overview

Only use this guide if you want to pay taxes, penalties or enquiry settlements to HMRC and:

• you cannot find instructions on how to make your payment in other paying HMRC guides
• your payment reference starts with X

There is different guidance if you need to pay a Trust Registration Service penalty.

startPay withnow an

Pay X,online checkby theDirect otherDebit

If payingyou’re HMRCregistered guides to finduse outHMRC howOnline toServices pay.

What you need

You’llcan needset yourup 14a orDirect 15Debit characteronline paymentto referencecollect thatyour begins with X.payment.

You canshould findset thisup onthe your:

• payslip
• NoticeDirect toDebit Pay

Ifat youleast use5 anworking incorrectdays referencebefore numberthe theredate willyou bewant ayour delay in the payment beingto allocatedbe correctly.collected.

ContactYou HMRCcan ifonly youuse arethis unsureservice aboutif youryou’re paymentregistered reference.

Payfor online

Youone canor paymore online using one of the following methods:services:

• approveSelf aAssessment paymentonline
• PAYE throughfor youremployers
• Corporation onlineTax bank accountonline
• DirectCIS Debitonline
• debitMachine orGames corporateDuty credit cardonline

Pay now

PayingApprove onlinea payment through your online bank account

You can pay bydirectly approvingusing ayour paymentonline throughor mobile bank account.

When you’re ready to pay, start your onlinetaxes, bankpenalties accountor byenquiry selectingsettlements payment. Select the ‘pay by bank account’ option.

You willYou’ll then be directed to sign in to your online or mobile banking account to approve your payment.

You will need to have your online banking details to hand to pay this way.

The payment is usually instant but cansometimes takeit takes up to 2 hours to show in your bank account.

Paying

You’ll onlineneed byto Directhave Debit

Setyour uponline abanking Directdetails Debitready throughto yourpay HMRCthis online account.way.

You’ll

Pay needonline thewith Governmenttelephone Gatewaybanking, userCHAPS IDor andBacs

You passwordcan youpay usedby whenFaster youPayments, registeredCHAPS foror theBacs account.

Youto mustHMRC’s payaccount inusing athese differentdetails way if you arecannot makingfind ainstructions on how to make your payment ofin £20other millionpaying orHMRC more.guides:

You

Sort shouldcode	Account setnumber	Account upname
08 the32 Direct10	12001020	HMRC DebitShipley

You’ll atneed leastyour 514 workingor days15 beforecharacter thepayment datereference youthat wantbegins with X on your payslip.

YouPayments canby:

• Faster onlyPayments use(online thisor servicetelephone ifbanking) you’reusually registeredreach forHMRC oneon the same or morenext ofday, theincluding followingweekends services:
  • Selfand Assessmentbank onlineholidays
  • PAYE CHAPS forusually employers
  • Corporationreach TaxHMRC online
  • CISthe onlinesame working day if you pay within your bank’s processing times
  • Machine Bacs Gamesusually Dutytake online3 working days

  PayingBy by debit or corporate credit card online

  You can makepay online.

  There’s a fullnon-refundable paymentfee onlineif usingyou apay debitby or corporate credit card.or Therecorporate isdebit acard.

  There’s non-refundableno fee if you usepay aby corporatepersonal credit or debit card.

  You cannot pay bywith a personal credit card.

  You’ll need your 14 or 15 character payment reference that begins with X on your payslip.

  Your payment willmay be accepteddelayed if you use the wrong reference.

  If you’re unable to make full payment by credit or debit card you’ll have to pay a different way.

  HMRC will accept your payment on the date you make itit, and not the date it reaches HMRC’s account (including weekendsbank holidays and bank holidays).weekends).

  Making a card payment — getting your details right

  We’ve recently made some changes as part of HMRC’s commitment to ensuring the security of online payments. You mustneed to make sure the details youyou’re enterentering are correct and match those held by your bank or card provider.provider, Forfor example, the billing address should matchbe the one that your card is currently registered with.to.

  Pay by bank transferPayslips

  IfYou’ll youusually payget bya CHAPS‘Notice (Clearingto HousePay’ Automatedfrom PaymentHMRC System)with ora Fasterpayslip Payments,attached youto canmake submita yourpayment, paymentbut onthere themay samebe ortimes nextwhen day.

  Ifyou’ll younot payhave byone. BacsFor (Bankersexample, Automatedif Clearingyou’ve System),agreed allowa 3payment workingwith daysHMRC forover the paymentphone.

  You must have a payslip to reachpay HMRC.at your bank or building society.

  Payment reference

  WeIf recommendyou do not have a payslip you checkshould yourstill bank’shave processinga timespayment reference from HMRC that’s 14 or 15 characters long and maximumstarts transactionwith limitsX. beforeYou’ll need this when you pay.make a payment.

  Account

  Do detailsnot to use this guide if your accountpayment isreference indoes thenot UK

  Usestart with an X, check the followingother detailspaying HMRC guides to makefind aout paymenthow to pay.