When to pay

You’ll need to submit your completed return form to HMRC by the 13th of the calendar month following each reporting period.

Once we process your return form, we’ll send you an email:

• confirming that the payment is ready to be paid
• providing the unique reference number for the payment

You’ll need to pay the exact amount by the 16th of the calendar month following each reporting period.

Read more about when you may need to pay handling fees.

What you need

You need your 14-character reference number starting with X.  

You can find this on the email that HMRC sent you.

If you use the wrong reference number your payment may be delayed. If you’ve used the wrong reference number to make a payment, you can email customsaccountingrepayments@hmrc.gov.uk for help.

Pay by bank transfer

If you pay by CHAPS (Clearing House Automated Payment System) or Faster Payments, your payment will be received on the same or next working day.

If you pay by Bacs (Bankers Automated Clearing System), allow 3 working days for the payment to reach HMRC.

We recommend you check your bank’s processing times and maximum transaction limits before you pay.

Account details to use if your account is in the UK

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

• account name — HMRC Shipley

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) — GB03 BARC 2011 4783 9776 92
• account name — HMRC Shipley

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

Pay by cheque

Make sure your payment will reach HMRC before the deadline.

Make your cheque payable to ‘HM Revenue and Customs only’ and write your reference number on the back.

Do not fold the cheque or attach it to other papers.

You can include a letter to ask for a receipt.

Send your cheque to: