Pay a PAYE late payment or filing penalty

Overview

You have 30 days from the date on the PAYE late penalty notice to pay or appeal it.

Ways to pay

Make sure you pay HM Revenue and Customs (HMRC) by the deadline.

The time you need to allow depends on how you pay.

Same or next day

• online or telephone banking (Faster Payments)
• CHAPS
• by debit or credit card online
• at your bank or building society
• at the Post Office

3 working days

• Bacs
• Direct Debit (if you’ve set up one for HMRC before)
• by cheque through the post

5 working days

• Direct Debit (if you haven’t set up one for HMRC before)

Bank details for online or telephone banking, CHAPS, Bacs

You can pay by Faster Payments, CHAPS or Bacs to HM Revenue and Customs’ (HMRC) account.

Reference number

You’ll need to use your penalty reference number as the payment reference. This starts with an X and you’ll find it on the penalty notice HMRC sent you.

How long it takes

Payments made by Faster Payments (online or telephone banking) will usually reach 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 bank’s processing times.

Bacs payments usually take 3 working days.

Overseas payments

Use these details to pay from an overseas account.

HMRC’s banking address is:

By debit or credit card online

You can pay online.

You’ll pay a 1.5% fee if you use a credit card. The fee isn’t refundable.

You’ll need to use your penalty reference number as the payment reference. This starts with an X and you’ll find it on the penalty notice HM Revenue and Customs (HMRC) sent you.

HMRC will accept your payment on the date you make it (even on bank holidays and weekends) - not the date it reaches HMRC’s account.

At your bank or building society

You can pay at a branch by cash or cheque. You’ll need to use the HM Revenue and Customs (HMRC) payslip included with the late penalty or filing notice.

Make your cheque payable to ‘HM Revenue and Customs only’ followed by your penalty reference number. It starts with an X and is on the penalty notice HMRC (HMRC) sent you.

HMRC will accept your payment on the date you make it (if you pay it from Monday to Friday) and not the date it reaches HMRC’s account.

At the Post Office

You can pay by debit card, cash or cheque made payable to ‘Post Office Ltd’.

You’ll need to use the HM Revenue and Customs (HMRC) payslip included with the late penalty or filing notice.

HMRC will accept your payment on the date you make it (if you pay it from Monday to Friday) and not the date it reaches HMRC’s account.

Direct Debit

Set up a Direct Debit through your business’s HM Revenue and Customs (HMRC) online account to make a single payment.

You’ll need to use your penalty reference number as the payment reference. This starts with an X and you’ll find it on the penalty notice HMRC sent you.

Allow 5 working days to process a Direct Debit the first time you set one up. It should take 3 working days next time if you’re using the same bank details.

By cheque through the post

You can send a cheque by post to HM Revenue and Customs (HMRC).

Include the payslip from the penalty notice HMRC sent you.

Make your cheque payable to ‘HM Revenue and Customs only’ followed by your penalty reference number. It starts with an X and is on the penalty notice HMRC sent you.

Don’t fold the payslip or cheque or fasten them together.

Allow 3 working days for payments to reach HMRC.

Create a new payslip if you can’t find yours. You can’t use this payslip to pay at a bank or Post Office.

If you’re paying by post, you can include a letter with your payment to request a receipt from HMRC.

Check your payment has been received

View your HMRC online account to see if your payment has been received - it should update within 6 working days.

You can also check your bank or building society statement to confirm the payment has left your account.

If you’re paying by post, you can include a letter with your payment to request a receipt from HMRC.