Need to pay your PAYE bill to HMRC? This guide explains how to pay employer’s PAYE and National Insurance, the payment deadlines, HMRC’s bank details and how to use the correct payment reference. Every detail is taken from HMRC’s guidance, Pay employers’ PAYE, and was checked against GOV.UK on 28 October 2026. Always check GOV.UK before paying, as HMRC can change its bank details.
Quick reference: HMRC PAYE bank details
| Sort code | 08 32 10 |
| Account number | 12001039 |
| Account name | HMRC Cumbernauld |
| Payment reference | Your 13-character accounts office reference number, with no spaces (add 4 extra numbers for early or late payments) |
| Deadline | 22nd of the next tax month (19th if paying by cheque) |
When to pay your PAYE bill
- Monthly payers: by the 22nd of the next tax month.
- Quarterly payers: by the 22nd after the end of the quarter, for example 22 July for the 6 April to 5 July quarter.
- Cheque by post: it must reach HMRC by the 19th of the month.
If you usually pay HMRC less than £1,500 a month, you may be able to pay quarterly. You may have to pay interest and penalties if your payment is late. If you cannot pay on time, see HMRC’s guidance on what to do if you cannot pay your tax bill.
What your PAYE bill includes
Your PAYE bill may include employees’ Income Tax, Class 1 and 1B National Insurance, Class 1A National Insurance on termination awards and sporting testimonials, Student Loan repayments, Construction Industry Scheme (CIS) deductions and, if you or connected employers have an annual pay bill over £3 million, the Apprenticeship Levy.
Other employer payments are paid separately: Class 1A National Insurance on work benefits, PAYE Settlement Agreements and PAYE late payment or filing penalties.
Your payment reference
You must use your 13-character accounts office reference number as the payment reference, with no spaces. You can find it:
- in your HMRC online account, if you have enrolled for PAYE online
- on the letter HMRC sent when you registered as an employer (or sent to your accountant if we registered for you)
If you use the wrong reference, your payment may be delayed or used to pay a different tax bill. If that happens, contact the HMRC employer helpline to ask for the payment to be moved.
Ways to pay employer’s PAYE
1. Direct Debit
You can set up a Direct Debit through your HMRC online account. HMRC then collects the amount shown on your Full Payment Submission automatically, and you only need to set it up once. Set it up at least 4 working days before your payment is due. If you have not used your Direct Debit for 2 years or more, check with your bank that it is still set up.
HMRC usually takes the payment shortly after the 22nd of the month, or 4 working days after you file if you file after the 19th. HMRC tells you the date and amount at least 3 working days before. The payment shows on your bank statement as HMRC SDDS. Quarterly payers still send monthly returns, and HMRC collects the total every 3 months.
You cannot pay by Direct Debit if you are making payments over £20 million, paying from an overseas bank account, exempt from filing PAYE returns online, an insolvency practitioner, or a CIS contractor not enrolled for PAYE online. You cannot use Direct Debit for PAYE penalties or PAYE Settlement Agreements.
2. Pay online through HMRC
You can pay online in two ways:
- Approve a payment through your bank using your online banking details. You can choose a payment date before the due date. The payment is usually instant but can take up to 2 hours to show in your bank account.
- Debit or corporate credit card. There is no fee for a personal debit card, but there is a non-refundable fee for corporate credit and corporate debit cards. You cannot pay by personal credit card. Card payments are accepted on the date you make them, even at weekends and on bank holidays. If you cannot pay the full bill by card, use another method such as a bank transfer.
3. Bank transfer from a UK bank account
You can pay by Faster Payments, CHAPS or Bacs from your online bank account or by phoning your bank. Pay into:
| Sort code | 08 32 10 |
| Account number | 12001039 |
| Account name | HMRC Cumbernauld |
| Reference | Your 13-character accounts office reference number |
| Method | How long it usually takes |
|---|---|
| Faster Payments | Same or next day, including weekends and bank holidays |
| CHAPS | Same working day, if paid within your bank’s processing times |
| Bacs | 3 working days |
Check your bank’s transaction limits and processing times before paying. To make a single CHAPS payment for several PAYE schemes, send HMRC’s online CHAPS enquiry form first.
4. Bank transfer from an overseas bank account
Pay by CHAPS, in sterling, into:
| IBAN | GB62 BARC 2011 4770 2976 90 |
| BIC | BARCGB22 |
| Account name | HMRC Cumbernauld |
HMRC’s banking address is Barclays Bank PLC, 1 Churchill Place, London, United Kingdom, E14 5HP. Your bank may charge you if you pay in another currency.
5. Cheque by post
Employers with fewer than 250 employees can pay by cheque. Make the cheque payable to ‘HM Revenue and Customs only’ and write your 13-character accounts office reference number on the back, adding the 4 extra numbers if the payment is early or late. Send it to:
HMRC
Direct
BX5 5BD
You do not need a street name, city or PO box. The cheque must reach HMRC by the 19th of the month. You can include a letter asking for a receipt.
Reference numbers for early and late payments
If you pay early (before the 6th of the tax month or quarter the payment is due) or late (on or after the 5th of the tax month after it was due) by Direct Debit, bank transfer or cheque, you must add 4 extra numbers to the end of your accounts office reference. Update them each time. If you pay through HMRC’s online service, it works these out for you.
The 4 numbers are the last 2 digits of the tax year the payment is for (the year it ends), followed by the number of the tax month:
| Tax month | Number | Tax month | Number |
|---|---|---|---|
| 6 April to 5 May | 01 | 6 October to 5 November | 07 |
| 6 May to 5 June | 02 | 6 November to 5 December | 08 |
| 6 June to 5 July | 03 | 6 December to 5 January | 09 |
| 6 July to 5 August | 04 | 6 January to 5 February | 10 |
| 6 August to 5 September | 05 | 6 February to 5 March | 11 |
| 6 September to 5 October | 06 | 6 March to 5 April | 12 |
Monthly example: a late payment for 6 September to 5 October 2026 is for the 2026 to 2027 tax year (ending in 2027) and the sixth tax month, so you add 2706.
Quarterly payers use the number of the month the quarter ends on: 03 (6 April to 5 July), 06 (6 July to 5 October), 09 (6 October to 5 January) and 12 (6 January to 5 April).
Annual payers use the last 2 digits of the tax year and the number of the tax month in which they paid their employees.
Check your payment has been received
Your HMRC online account should update within 6 working days of making the payment. If you pay by post, include a letter to ask for a receipt.
If you have not paid any employees
If you did not pay any employees in a tax month, you must tell HMRC no payment is due by sending an Employer Payment Summary (EPS) by the 19th of the following month. Otherwise HMRC will send a notice estimating what you owe and you may be charged a penalty. You can also use an EPS to tell HMRC in advance that you will not pay employees for between 1 and 12 months.
PAYE payment FAQs
What is HMRC’s bank account for PAYE?
For payments from a UK bank account, use sort code 08 32 10, account number 12001039, account name HMRC Cumbernauld, with your 13-character accounts office reference as the payment reference.
Can I pay PAYE by credit card?
You can pay by corporate credit card, but there is a non-refundable fee. You cannot pay by personal credit card. Personal debit cards are free.
What happens if I pay PAYE late?
HMRC charges interest on late payments and may charge a penalty. Use the correct 4-digit suffix on your reference so the payment is allocated to the right period.
Where do I find my accounts office reference?
In your HMRC online account if you are enrolled for PAYE online, or on the letter HMRC sent when you registered as an employer.
Let Taxlab handle your payroll
Our payroll service tells you exactly how much to pay HMRC, the deadline and the correct reference every month, so there is no risk of a missed or misallocated payment. We also handle auto-enrolment and P11Ds.
Call 0845 862 6009, email hello@taxlab.co.uk or message us on WhatsApp.
Source: HMRC, Pay employers’ PAYE on GOV.UK, checked 28 October 2026. This page gives general information only.