Pay a PAYE Settlement Agreement
Overview
You must pay the tax and Class 1B National Insurance due from your PAYE Settlement Agreement (PSA) by 22 October following the tax year it applies to.
If you’re paying by post, you must pay by 19 October.
Ways to pay
Make sure you pay HM Revenue and Customs (HMRC) by the deadline. You may have to pay penalties and interest if your payment is late.
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 or more
- 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
If the deadline falls on a weekend or bank holiday, make sure your payment reaches HMRC on the last working day before it (unless you’re paying by Faster Payments).
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.
Sort code | Account number | Account name |
---|---|---|
08 32 10 | 12001020 | HMRC Shipley |
Reference number
You’ll need to use your PAYE Settlement Agreement (PSA) reference number as the payment reference.
It starts with an X and is on the payslip HMRC sent you. If you don’t have your PSA number, contact the office that’s dealing with your application.
Don’t use your PAYE Accounts Office reference number. Your payment may be delayed if you use the wrong reference.
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.
Check your bank’s transaction limits and processing times before making a payment.
Overseas payments
Use these details to pay from an overseas account.
Account number (IBAN) | Bank Identifier Code (BIC) | Account name |
---|---|---|
GB05CITI08321012001020 | CITIGB2L | HMRC Shipley |
HMRC’s banking address is:
Citibank N A
Citigroup Centre
Canary Wharf 33
Canada Square
London
E14 5LB
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.
HM Revenue and Customs (HMRC) no longer uses BillPay. You’ll be directed to a new service to pay your tax online.
You’ll need your PAYE Settlement Agreement (PSA) reference number. It starts with an X and is on the payslip HM Revenue and Customs (HMRC) sent you.
If you don’t have your PSA number, contact the HMRC office that’s dealing with your application.
Don’t use your PAYE Accounts Office reference number. Your payment may be delayed if you use the wrong reference.
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 your branch by cash or cheque. You’ll need to use the PAYE Settlement Agreement (PSA) payslip sent to you by HM Revenue and Customs (HMRC).
Make your cheque payable to ‘HM Revenue and Customs only’ followed by your PSA reference number. It starts with an X and is on the payslip.
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 only pay up to £10,000 at a Post Office.
You can pay by debit card, cash or cheque made payable to ‘Post Office Ltd’.
You’ll need to use the PAYE Settlement Agreement (PSA) payslip sent to you by HM Revenue and Customs (HMRC).
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. This means you’ll need to set up a payment each time you pay HMRC through Direct Debit.
Use your reference number
You’ll need your PAYE Settlement Agreement (PSA) reference number. It starts with an X and is on the payslip HMRC sent you.
If you don’t have your PSA number, contact the HMRC office that’s dealing with your application.
Don’t use your PAYE Accounts Office reference number. Your payment may be delayed if you use the wrong reference.
How long it takes
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.
If you pay PAYE or Class 1 National Insurance contributions by Direct Debit, make a separate Direct Debit payment for your PSA.
By cheque through the post
You can send a cheque by post to HM Revenue and Customs (HMRC).
Include the payslip from the bill HMRC sent you.
Make your cheque payable to ‘HM Revenue and Customs only’ followed by your PAYE Settlement Agreement (PSA) reference number. It starts with an X and is on the payslip HMRC sent you.
HM Revenue and Customs
Bradford
BD98 1YY
Don’t fold the payslip or cheque or fasten them together.
Create a new payslip if you can’t find yours. You can’t use this payslip to pay at a bank, building society or Post Office.
Allow 3 working days for your payment to reach HMRC.
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
You can 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 HM Revenue and Customs (HMRC).
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