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HM Revenue and Customs (HMRC) will send you a letter called a ‘notice to pay’ to tell you what you owe and how to repay – you should pay this within 30 days.

It’s your responsibility to make sure payments reach HMRC on time. Check your bank’s transaction limits and processing times.

Make payments by phone

You can call the automated phone line to make a payment.

You can make a full or part payment. If you make a part payment, you can call back another time to pay more.

To make a payment, call 0345 302 1429 and press option 2, then option 1.

When you call, you’ll need to give:

• your 16-character payment reference number (it’s made up of numbers and letters and you’ll find it on your notice to pay letter)
• how much you want to pay
• your bank card details

Direct Debit

You can call the helpline to set up a Direct Debit.

You’ll need your 16-character payment reference number. You’ll find this on your notice to pay letter. It’s made up of numbers and letters.

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’ll need your 16-character payment reference when you pay. This is made up of numbers and letters, for example QQ123456311204NA. You can find this on your notice to pay letter.

If you pay by CHAPS or Faster Payments, your payment will be received on the same or next working day.

If you pay by Bacs, allow 3 working days for the payment to reach HMRC.

Check your bank’s processing times and maximum transaction limits before you pay to make sure your payment reaches HMRC on time.

Account details to use if your account is in the UK

Use the following details to make a payment if your account is in the UK:

• sort code - 08 32 10
• account number - 12001039
• account name - HMRC Cumbernauld

Account details to use if your account is overseas

Use the following details to make a payment if your account is overseas:

• account number (IBAN) - GB62 BARC 2011 4770 2976 90
• Business Identifier Code (BIC) - BARCGB22
• account name - HMRC Cumbernauld

You must make overseas payments in pound sterling. Your bank may charge you if you use any other currency.

HMRC’s bank address is:

At your bank or building society

You can only pay at your branch by cash or cheque if you have the paying-in slip HMRC sent you.

Make your cheque payable to ‘HM Revenue and Customs only’.

Write your 16-character payment reference number on the back of the cheque. This is made up of numbers and letters, for example QQ123456311204NA. You can find this on your notice to pay letter.

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

By cheque through the post

You can send a cheque by post to HM Revenue and Customs (HMRC). Allow 3 working days for your payment to reach HMRC.

Make your cheque payable to ‘HM Revenue and Customs only’. Write your 16-character payment reference number on the back of the cheque. This is made up of numbers and letters, for example QQ123456311204NA. You can find this on your notice to pay letter.

If you do not give the correct payment reference number or fill in your cheque properly, your payment may be delayed.

Do not fold your cheque.

Include a note with:

• your name, address and phone number
• your 16-character payment reference number
• how much you’re paying
• the period you’re paying for

You can ask for a receipt if you want one.

Get help and support

Call the helpline if you:

• think HMRC made a mistake
• already have a repayment plan but you get another letter - you can adjust your existing plan or set up a new one