When to pay

HMRC will send you a noticeNotice to fileFile with a deadline to send your return and pay what you owe.

You can extend the deadline by 7 days if you pay by:

• Direct Debit
• Faster Payments
• Bacs (Bankers Automated Clearing System)
• CHAPS (Clearing House Automated Payment System)

If you’re an overseas insurer and use an agent, they must complete and submit the return and pay HMRC by the deadline.

If thePay deadlinenow is

How onmuch atime weekendto orallow

You bankmust holiday,pay make sure your payment reaches HMRC by the enddeadline ofor the previous working day.

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• the notice to file
• other

Payment registrationmethod	Time certificateallowance
Direct correspondenceDebit	10 HMRCworking sendsdays
Approve you If you use an incorrect reference number there will be a delay in the payment being allocated correctly. Pay online You can approve a payment through your online bank account. account	Same Payor nownext Payingday
Online onlineor throughtelephone yourbanking bank(Faster account YouPayments)	Same canor paynext byday
Bacs	3 approvingworking adays
CHAPS	Same paymentor throughnext yourday
By onlinecheque bankthrough account by selecting the ‘paypost	3 byworking bank account’ option. days

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

The payment isreaches usuallyHMRC instanton butthe canlast takeworking upday tobefore 2— hoursunless toyou’re showpaying inby yourFaster bank account.Payments.

PayHow byto set up a Direct Debit

To set up a Direct Debit, you can print out and post the the Direct Debit Instruction form (EEITT15).

You should allow 10 working days for HMRC to set up your Direct Debit. If it will not be set up in time, you’ll need to use another payment method.

You’ll need your 15-digit reference number. This is on the registration certificate, Notice to File and other correspondence HMRC sends you.

There could be a delay to your payment if you use the wrong reference number.

Once HMRC has set up your Direct Debit, we’ll automatically collect the amount shown on your return.

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Bank details tofor useonline ifor yourtelephone account is in the UK

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UseYou thecan followingpay detailsby toFaster makePayments, aBacs paymentor ifCHAPS yourto accountHMRC’s is in the UK:account.

• sort

Sort code	Account —number	Account name
08 32 00 account number —	11963163 account name —	HMRC Insurance Premium Tax

Account

You’ll detailsneed toyour use15-digit ifreference yournumber. accountThis is overseas

Useon the followingregistration detailscertificate, Notice to makeFile and other correspondence HMRC sends you.

There could be a delay to your payment if youryou accountuse isthe overseas:wrong reference number.

Payments by:

• accountFaster numberPayments (IBAN)(online —or GB51telephone BARCbanking) 2005usually 1780reach 4439HMRC 99on the same or next day, including weekends and bank holidays
• Business Bacs Identifierpayments Codeusually (BIC) —take BARCGB223 working days
• account CHAPS name — payments usually reach HMRC Insurancethe Premiumsame Taxworking day if you pay within your bank’s processing times

Check your bank’s transaction limits and processing times before making a payment.

Overseas payments

Use the following details to pay from an overseas account. You must make all payments in poundsterling sterling.(GBP).

Account Yournumber bank(IBAN)	Bank mayidentifier chargecode you(BIC)	Account ifname
GB51 youBARC use2005 any1780 other4439 currency. 99	BARCGB22	HMRC Insurance Premium Tax

IfYou needed,may youneed canto providegive your bank withHMRC’s the following HMRC banking address:

Barclays Bank Plc
1 Churchill Place
London
United Kingdom
E14 5HP


PayPaying by cheque through the post

AllowSend 3 working days for your paymentreturn, toalong reachwith HMRC.

Makea your cheque made payable to ‘HM Revenue and Customs only’only’, and write your 15-digit reference number on the back.back of the cheque and send it to:

Do HM Revenue and Customs
Direct
BX5 5BD
United Kingdom


You must not fold the cheque or attachfasten itdocuments to other papers.together.

You canshould includeallow a3 letterworking days for your payment to askreach forHMRC. aIf receipt.

Sendyou’re sending your chequepayment to:

HMby Revenuepost, andyou Customs
Direct
BX5can 5BD
Unitedinclude Kingdom a letter to request a receipt from HMRC.

IfWhat to do if you have nothing to pay

YouIf mustyou submitget youra returnNotice to HMRCFile, evenbut ifyou’ve youcalculated workthat out you have nothing to pay or are due a repayment.repayment, you must still send it back to HMRC.