Paying HMRC Self Assessment Tax - by cheque, with or without a pay slip, over the telephone or electronically online;
K identifies tax paid as self assessment personal tax.
Paying self assessment
You need to pay any Self Assessment tax due on 31st January and 31st July. Daily interest is charged after the personal tax scheduled payment dates. Any interest paid may be an allowable expense in your self employed sole trader or partnership accounts but penalties are not allowable.
If you need time to pay see Time to pay tax.
There will be a 5% penalty on 2010/11 personal tax paid later than 29th February 2012. Tax should be paid even if you do not receive a statement or even if the return has not been filed. Interest will be charged on all personal tax and penalties paid later than normal due dates.
See more details of Self Assessment personal tax penalties.
Self Assessment payment of personal tax the traditional way
Paying tax by cheque to HMRC
Send a cheque with the preprinted payslip in the preprinted envelope. Write your ten figure UTR Unique Taxpayer Reference, as payment reference, adding a K at the end, on the back of the HMRC cheque.
Preprinted pay slips my also be used for paying across bank or Post Office counters, allow three working days
HMRC Banking details shown on preprinted pay slips should not be used for electronic online payments. See details below.
If you have no personal tax pay slip from HMRC
If you wish to pay by post but do not have a preprinted payslip, write a note explaining:
That you are paying Self Assessment Tax
Quoting your personal tax ten figure UTR Unique Taxpayer Reference , adding a K at the end.
Cheque HMRC: Write your UTR Unique Taxpayer Reference on the back of the cheque, adding a K at the end,
and send this to HMRC Cumbernauld and Shipley office address:
HM Revenue & Customs Accounts Office
Bradford
BD98 1GG
There is also the HMRC form SA361 SA payments due pdf to print out and send by post.
Preprinted personal tax paperwork is mailed to your home address by HM Revenue & Customs.
If your address has changed this will not be picked up by HM Revenue & Customs unless you, or your accountant, have notified your Self Assessment Tax office.
Perpetual reorganization of Tax offices may mean that changes have not been implemented even if you have told them.
A change of address may not be picked up from your Self Assessment Tax return.
Paying Self Assessment Tax on your debit card by telephone
Telephone the Self Assessment payment line for personal tax 8:00am to 10:00pm seven days a week; phone on 0845 305 1000.
From overseas on +44 172 620 9025.
for debit cards electronically online and credit cards see below
Self Assessment Tax personal tax
You should always quote your ten figure personal tax UTR Unique Taxpayer Reference without gaps and adding a K at the end.
Payments need to be directed to either HMRC Cumbernauld or HMRC Shipley except for Billpay see below one of which will be your allocated pay office. Neither of these is your personal tax office for Self Assessment Tax purposes. The HMRC Shipley or Cumbernauld problem is also applicable to Corporation Tax and PAYE/CIS
To establish whether your pay office is either Cumbernauld or Shipley you need to check your paperwork. If this is not possible HMRC ask for 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.
If you are able to contact your Self Assessment Tax office they should be able to tell you but low service capacity can make telephone contact extremely difficult.
HMRC's online electronic bank account details for Self Assessment Personal tax
- if you are a self employed sole trader the same as for PAYE NIC and CIS
Cumbernauld Accounts Office references
HMRC bank: 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
HMRC bank: 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 Self Assessment Tax by internet, telephone banking or BACS Direct Credit
Normally takes three bank working days for payment to reach HMRC
BillPay:
Paying Self Assessment Tax by debit card 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
Pay HMRC by debit card - no charge
Credit card payments are subject to a non-refundable transaction fee of 1.4%
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 phone 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 Self Assessment Tax 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.
By Direct Debit
If your cash-flow is sufficiently robust you can pay by direct debit. Find out how at http://www.hmrc.gov.uk/payinghmrc/selfassessment.htm#4
Budget payment plan - You can also use this method to make regular payments in advance of the tax liability falling due.
If you need both time to pay an existing liability and wish to progress onto making regular payments in advance telephone the HMRC Payment Helpline on phone 0845 366 1204.
