PAYE, NIC, and CIS tax

Overview

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

N.B. The deadline for payment is 19th of the month if paid by cheque.

Bank details for online or telephone banking, CHAPS, Bacs

You can make a transfer from your bank account by Faster Payments, CHAPS or BACS.

Account details to use

Sort code                       08 32 10

Account number           12001039

Account name               HMRC Cumbernauld

What you’ll need

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

  • Or call us and we can provide you with your UTR number.

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

At your bank or building society

Cheques should be made payable to ‘HM Revenue and Customs only’ followed by your 13-character accounts office reference number. You can find this on the letter HM Revenue and Customs (HMRC) sent you when you first registered as an employer.

You’ll need to pay in using the payslip for the correct period. If you do not have one of these, ask HMRC to send you a payment booklet.

Allow 3 working days for your payment to reach HMRC’s bank account.

By cheque through the post

You can send a cheque by post to HM Revenue and Customs (HMRC) if you have fewer than 250 employees.

HMRC 
Direct 
BX5 5BD 

What to include

Make your cheque payable to ‘HM Revenue and Customs only’ followed by your 13-character Accounts Office reference number. You can find this on the letter HMRC sent you when you first registered as an employer.

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

Include the payslip for the correct period. If you do not have this, you can either:

You can only use a replacement payslip to pay by post. You cannot use this at a bank.

Do not fold the payslip or cheque or fasten them together.

You can include a letter with your payment to ask HMRC for a receipt.

Elstree House, Watson's Yard, High Street, Cottenham,

Cambridge CB24 8RX, UK

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