Pay your Self Assessment tax bill
Printable version
1. Overview
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 accountÌý
-
31 July for your second paymentÌýon account
This guide is also available in Welsh (Cymraeg).
Pay your tax bill
You can also use the HMRC app to pay your bill through your bank바카라 사이트™s app or using online banking.
You can pay the amount you owe in instalments before the deadline, if you prefer. You can do this by:Ìý
- setting up weekly or monthly payments towards your billÌý Ìý
- 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. You바카라 사이트™ll 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.
You can no longer pay at the Post Office.
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 you바카라 사이트™ve 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)
If the deadline falls on a weekend or bank holiday, make sure your payment reaches HMRC on the last working day before (unless you바카라 사이트™re paying by Faster Payments or by debit or credit card).
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.
2. Direct Debit
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, you바카라 사이트™ll 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 you바카라 사이트™ve not used your Direct Debit for 2 years or more, check with your bank that it바카라 사이트™s still set up.
Find the reference number for your Direct Debit
You바카라 사이트™ll need to use your 11-character payment reference. This is your 10-digit Unique Taxpayer Reference (UTR) followed by the letter 바카라 사이트˜K바카라 사이트™.
You바카라 사이트™ll find it either:
- in your
- on your paying-in slip, if you get paper statements
Your payment may be delayed if you use the wrong reference number.
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 you바카라 사이트™re using the same bank details.
3. Approve a payment through your online bank account
You can pay your Self Assessment bill directly using your online or mobile bank account.Ìý
When you바카라 사이트™re ready to pay, you can:
- online
- use the HMRC app
Select the 바카라 사이트˜pay by bank account바카라 사이트™ option. You바카라 사이트™ll then be directed to sign in to your online or mobile banking account to approve a payment to 바카라 사이트˜HMRC Shipley바카라 사이트™.
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 it바카라 사이트™s 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.
You바카라 사이트™ll need to have your online banking details ready to pay this way.
4. Make an online or telephone bank transfer
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 you바카라 사이트™re 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 you바카라 사이트™ll need
You바카라 사이트™ll need to use your 11-character payment reference when you pay. This is your 10-digit Unique Taxpayer Reference (UTR) followed by the letter 바카라 사이트˜K바카라 사이트™.
You can find it either:
- in your
- on your paying-in slip, if you get paper statements
Your payment may be delayed if you use the wrong reference number.
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 bank바카라 사이트™s processing times.
Bacs payments usually take 3 working days.
Payments from overseas may take longer - check with your bank.
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.
HMRC바카라 사이트™s banking address is:
Barclays Bank PLC
1 Churchill Place
London
United Kingdom
E14 5HP
5. By debit or corporate credit card online
You can .
There바카라 사이트™s a fee if you pay by corporate credit card or corporate debit card. The fee is not refundable.
There바카라 사이트™s no fee if you pay by personal debit card.
You cannot pay by personal credit card.
Use your 11-character payment reference when you pay. This is your 10-digit Unique Taxpayer Reference (UTR) followed by the letter 바카라 사이트˜K바카라 사이트™. You바카라 사이트™ll 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 you바카라 사이트™re unable to pay your Self Assessment tax bill in full by card, you should use another payment method like a bank transfer.
6. At your bank or building society
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 바카라 사이트˜HM Revenue and Customs only바카라 사이트™.
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 바카라 사이트˜K바카라 사이트™. You바카라 사이트™ll 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
You바카라 사이트™ll need to pay by another method instead, for example:
7. By cheque through the post
You can send a cheque by post to HM Revenue and Customs (HMRC).
HMRC
Direct
BX5 5BD
You do not need to include a street name, city name or PO box with this address.
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 바카라 사이트˜HM Revenue and Customs only바카라 사이트™.
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 바카라 사이트˜K바카라 사이트™. You바카라 사이트™ll 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. Ìý
Your payment may be delayed if you do not fill in your cheque correctly.
You can include a letter with your payment to askÌýHMRCÌýfor 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.
8. Pay weekly or monthly
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 you바카라 사이트™ll have less to pay at the payment deadline.Ìý
Set up your Budget Payment PlanÌý
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 you바카라 사이트™re up to date with your payments
-
.
-
Select 바카라 사이트˜Direct Debit바카라 사이트™ and choose the Budget Payment Plan option.
-
Decide if you want to make weekly or monthly payments and how much you want to pay.
You can estimate what your Self Assessment tax bill will be to help you decide how much to pay.
If the amount you바카라 사이트™ve paid does not cover all of your next bill, you바카라 사이트™ll need to pay the difference. If you바카라 사이트™re 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 you바카라 사이트™ve 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 바카라 사이트˜Time to Pay바카라 사이트™ arrangement).
Check which payment plan is right for you
Use this tool to .
What you바카라 사이트™ll need to set up a payment planÌý
You바카라 사이트™ll 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 바카라 사이트˜K바카라 사이트™.
You바카라 사이트™ll find it either:
-
in your
-
on your paying-in slip, if you get paper statements
9. Through your tax code
You can pay your Self Assessment bill through your PAYE tax code as long as all these apply:
- you owe less than £3,000 on your tax bill (you cannot make a part payment to meet this threshold)
- you already pay tax through PAYE, for example you바카라 사이트™re 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 it바카라 사이트™s set up
HM Revenue and Customs (HMRC) will automatically collect what you owe through your tax code if you meet all 3 conditions, unless you바카라 사이트™ve specifically asked them not to (on your tax return).
If you바카라 사이트™re 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
- you바카라 사이트™d pay more than 50% of your PAYE income in tax
- you바카라 사이트™d end up paying more than twice as much tax as you normally do
- you owed £3,000 or more but made a part payment to reduce the amount you owe to less than £3,000
If you바카라 사이트™re self-employed you cannot pay Class 2 National Insurance through your tax code, unless it바카라 사이트™s been due since before 6 April 2015. You must use one of the other ways to pay by the deadline instead.
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.
10. Check your payment has been received
to check if your payment has been received.
Any electronic or online payments you바카라 사이트™ve sent within the last 7 days will show in the 바카라 사이트˜Your balance바카라 사이트™ 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 바카라 사이트˜View payments and credits바카라 사이트™ 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.