How to pay HMRC

Here are details on how to pay your HMRC tax bills online.

We’d always recommend paying through your online banking. Payments made by Faster Payments (online or telephone banking) will usually reach HMRC on the same or next day.

Self-Assessment (personal tax):

Sort code Account number Account name
08 32 10 12001039 HMRC Cumbernauld

You’ll need to use your 11-character payment reference when you pay.

This is your 10-digit Unique Taxpayer Reference (UTR) followed by the letter ‘K’

Your UTR can be found on your Tax Calculation / SA302 or contact the office and we’ll tell you it.

Corporation Tax (company tax)

Sort code Account number Account name
08 32 10 12001039 HMRC Cumbernauld

Reference number: Use your 17-character Corporation Tax payslip reference for the accounting period you’re paying.

You’ll find the payslip reference:

  • on the payslip that HMRC sent to you after you submitted your return
  • Contact the office and we’ll find it for you

VAT

The easiest way is to set up a direct debit, contact the office for details.  However, to make a direct payment, the bank details to use are:

Sort code Account number Account name
08 32 00  11963155 HMRC VAT

Reference number: You’ll need your 9-digit VAT registration number to make a payment.

PAYE (As an employer)

Sort code Account number Account name
08 32 10 12001039 HMRC Cumbernauld

Reference number: You’ll need to use your 13-character Accounts Office reference number as the payment reference. You can find this on the letter HMRC sent you when you first registered as an employer.

Early or late payments

You need to add extra information to your reference number if you pay:

  • 14 days or more before the 22nd of the month
  • 14 days or more after the 22nd of the month

Add 4 numbers to the end of your 13-character Accounts Office reference to tell HMRC which tax month and year you’re paying for. These extra numbers are made up of:

  • 2 digits for the tax year, eg ’14’ for 2013 to 2014, ‘15’ for 2014 to 2015
  • 2 digits for the tax month, eg ’01’ for month 1 (6 April to 5 May)

 

Should you have any queries or questions about paying your tax please contact the office. Unfortunately HMRC often have long waiting times for phone calls and we might be able to save you the inconvenience and frustration.

tax return AdobeStock_3212910.jpeg

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