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Paying a PAYE Late Payment or Penalty

As an employer, you would get thirty (30) days to pay a PAYE late penalty notice or filing penalty to HM Revenue and Customs (unless you appeal against it).

The information in this help guide explains the different payment methods available (e.g. online and telephone banking), reference numbers, and relevant bank details.

You can avoid PAYE late payment or filing penalties by paying HM Revenue and Customs before the deadline date.

But, it is important to allow enough time for a late payment to reach HMRC. For example:

  • Payments made using Faster Payments, CHAPS, or debit or corporate credit card usually arrive the same day (or the following day).
  • You should allow at least three (3) days for Bacs payment (Bankers’ Automated Clearing System), Direct Debit, or a cheque to clear.
  • It could take five (5) working days for Direct Debit to clear if you have not already set it up with HMRC.

You can check the UK bank holiday calendar to see if the deadline date falls on a weekend or public holiday (e.g. Easter or New Year’s Day).

If so, you need to make sure your payment reaches HM Revenue and Customs no later than the last working day before it (unless paying by Faster Payments).

Note: You cannot pay a PAYE late payment or filing penalty at the Post Office any longer.

Online or Telephone Banking, Bacs, CHAPS

You can use these bank details to pay HM Revenue and Customs (HMRC) by Faster Payments, Bacs, or CHAPS.

Sort Code: 08 32 10
Account Number: 12001020
Account Name: HMRC Shipley

It is important to use the correct penalty reference number. You can find it on your payslip sent by HMRC and it begins with the letter ‘X’.

Furthermore, it is worth checking the transaction limits and processing times for the bank that you use before making a payment. But, in most cases:

  • Making a payment by Faster Payments (e.g. online or telephone banking) would usually reach HM Revenue and Customs on the same or next day (includes bank holidays and weekends).
  • Payments made by CHAPS within the processing times of your bank should reach HMRC on the same working day.
  • Payments made by Bacs (previously called Bankers’ Automated Clearing System) will take at least three (3) working days.

Making Overseas Payments

You will need to use these details if you want to use an overseas bank account to pay a PAYE late payment or filing penalty.

Account Number (IBAN): GB03BARC20114783977692
Bank Identifier Code (BIC): BARCGB22
Account Name: HMRC Shipley

HMRC Banking Address
Barclays Bank PLC
1 Churchill Place
London
United Kingdom
E14 5HP

Important: Using the wrong reference (e.g. your PAYE Accounts Office reference number instead) is likely to result in a delayed payment.

Debit or Corporate Credit Card (online)

You will encounter a non refundable fee if you choose to pay online using a debit or corporate credit card. But, it cannot be a personal credit card.

It is important to use your penalty reference number as the payment reference. You should contact the HMRC office dealing with your application if you do not have a number.

HMRC will accept this type of payment method on the actual date if paid in full (including bank holidays and weekends). So, you do not have to wait for it to reach their account to clear.

Sending Cheques by Post

You must use the correct address and allow at least three (3) days if you want to send a cheque by post to pay HM Revenue and Customs for a PAYE late filing payment (street name, city name, PO box not required).

HMRC
Direct
BX5 5BD

Make the cheque payable to ‘HM Revenue and Customs only’ and write your reference number on the reverse side. Remember to include your payslip (unfolded) and do not use staples to fasten them together.

Failing to fill in the correct information on the cheque can delay the payment. You should include a separate note to request a receipt.

Note: You can print your own PAYE late payment penalty payment slip when paying by post (not at a bank).

Paying at Bank or Building Society Branches

You must use the penalty payslip to pay at your bank or building society by cash or cheque (made payable to ‘HM Revenue and Customs only’).

HMRC accept this payment type on the date you pay it (Monday to Friday). Thus, there is no need to wait for it to reach their account to clear.

Paying by Direct Debit

You can use your HMRC online business account to make a single payment using Direct Debit. Remember to use your penalty reference number when making the payment.

It takes around five (5) working days to process a Direct Debit (the first time) and then around three (3) working days thereafter (if using the same bank details).

Check if HMRC Received Your Payment

There are several ways to check if your payment has been received. For example, your bank or building society statement will confirm whether the payment has left your account – or not. You can also ask for a receipt from HMRC if you pay by postal methods.

Note: The master section contains more information on how to operate a PAYE scheme and how to keep proper records.

Paying PAYE Late Payments or Filing Penalties in United Kingdom