How do I pay tax or tax penalties? How do I pay HMRC?

This is a freeview 'At a glance' guide to paying HMRC. 

Payment methods

There are several ways to pay HMRC:

  • Direct Debit.
  • Faster Payment.
  • BACS.
  • CHAPS.
  • Personal debit card.
  • Corporate credit and debit card.
  • The 'pay by bank account' facility. 
  • Cheque.

From 13 January 2018, you can no longer pay your tax with a personal credit card.

Payments made by corporate credit card incur a surcharge which goes direct to merchant acquirers, card schemes and card providers. This also applies to corporate debit cards from 1 November 2020. 

The 'pay by bank account' facility directs users to their online or mobile banking account to approve a payment to ‘HMRC Shipley’. Taxpayers who historically pay HMRC Cumbernauld should not be concerned; this will not affect payments going to the correct taxpayer record or the time taken to update it. 

Paying HMRC

  • If you are paying taxes, for example, Self Assessment, Corporation Tax, VAT, Pay As You Earn or Construction Industry Scheme, Capital Gains Tax, Inheritance Tax, National Insurance or other taxes and duties: 
    • Click here to find the relevant payment instructions.
  • If you are paying irregular tax amounts, penalties and enquiry settlements and cannot find instructions in other 'paying HMRC' guides, or if your payment reference starts with X:

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