Paying PAYE National Insurance NIC
and Construction industry scheme CIS electronically online
Payment on time
You need to pay on time to avoid penalties. The due payment date is: for deductions up to the 5th of the month by the 19th of the same month. Pay online the date is more predictable.
Quote your Accounts office reference number
The three points of reference which you will need are shown on the front of your P30 yellow Payslip Booklet.
With all payment methods you need to quote your Accounts Office reference number. There are two numbers with every payroll scheme:
the scheme number and
the Accounts Office reference number.
Where you are also in the Construction industry scheme CIS the same two numbers will also apply to CIS.
All payrolls are allocated to one of two Accounts Offices, PAYE Cumbernauld or Shipley. Refer to your P30 yellow Payslip Booklet - yellow book or preprinted envelopes to establish whether it is PAYE Shipley or Cumbernauld. If this is not possible HMRC seem to prefer payments to be made to Cumbernauld. There is no penalty for paying the wrong office and you can expect your funds to be correctly allocated if you provide the right reference number.
By Direct Debit
You can pay by direct debit. The amount and timing of the payment remains in your hands and is subject to a monthly input of information. We can do this for you or you can find out how on: http://www.hmrc.gov.uk/payinghmrc/paye.htm#2
HMRC's bank account details
Cumbernauld Accounts Office references
Sort code: 08 32 10
Account number: 12001039
Account name: HMRC Cumbernauld
Payments from abroad quote:
International Bank Account Number (IBAN) GB74CITI08321012001039
SWIFT Bank Identifier Code (BIC): CITIGB2L
Shipley Accounts Office references
Sort code: 08 32 10
Account number: 12001020
Account name: HMRC Shipley
Payments from abroad quote:
International Bank Account Number (IBAN) GB05CITI08321012001020
SWIFT Bank Identifier Code (BIC): CITIGB2L
Paying PAYE NI by internet, telephone banking or Bacs Direct Credit
Normally takes three bank working days for payment to reach HMRC
BillPay:
Paying PAYE NI by debit or credit card over the internet
(American Express or Diners Club are not accepted)
The payment accounts office Cumbernauld or Shipley is not specified using this method
Debit cards no charge
Credit card payments are subject to a non-refundable transaction fee of 1.4%
You cannot pay surcharges, interest or penalties this way.
Billpay it is counted as paid the same day; although the bank processing time could be three to five days.
If you need assistance or advice about payment please contact the HMRC Help Desk on 0845 302 1423. Opening times: 08:00 to 17:00 Monday to Friday.
To go into HMRC BillPay: https://www.billpayment.co.uk/hmrc/scripts/index.asp
Paying PAYE NI by CHAPS transfer
Same day provided you initiate payment within the time specified by your bank, usually between 9.00 am and 3.00 pm.
Paying PAYE NI by Bank Giro
Using the P30 yellow Payslip Booklet - yellow book. Also at Post Offices or by post.
Bank references shown on these pay slips should not be used for other banking purposes.
