HMRC PAYE Payment Details

How to pay your PAYE bill

When to pay

You must pay your PAYE bill to HM Revenue and Customs (HMRC) by:

  • the 22nd of the next tax month if you pay monthly
  • the 22nd after the end of the quarter if you pay quarterly – for example, 22 July for the 6 April to 5 July quarter

Ways to pay

The easiest way to pay your tax bill to HMRC is via faster payment, CHAPs or debit/corporate credit card online.  This will be credited same or next day.

Other ways to pay include cheque and direct debit, but these take 3 working days to clear.  New direct debits set up take 5 working days to clear.  Please be aware that if the deadline falls on a weekend or bank holiday then the payment needs to reach HMRC on the previous working day.

As there may be unexpected issues with payment providers, especially at peak times, we would recommend payments are made well in advance of any deadline.

Account details to use

Sort Code Account number Account name Reference
08 32 10
12001039
HMRC Cumbernauld
Accounts Office Reference

You’ll need to use your 13-character accounts office reference number as the payment reference. You can find this on either:

  • the letter HMRC sent you when you first registered as an employer.
  • the front of your payment booklet or the letter from HMRC that replaced it

Your payment may be delayed if you use the wrong reference number.

For full details on how to pay your PAYE go to the HMRC website here

If you have any queries you can contact us directly here: http://www.westlancsaccountants.co.uk/contact/