Updated October 2026 and checked against HMRC’s Pay your Self Assessment tax bill guidance on GOV.UK.
Payment deadlines
- 31 January 2027 – any tax owed for 2025/26 (the balancing payment) and your first payment on account for 2026/27
- 31 July 2027 – your second payment on account for 2026/27
If you pay late, HMRC charges interest and may charge a penalty. You can pay in instalments before the deadline if you prefer.
Your payment reference
Always use your 11-character payment reference: your 10-digit Unique Taxpayer Reference (UTR) followed by the letter K. You can find it in your HMRC online account or on your paying-in slip. Using the wrong reference can delay your payment or put it against a different tax bill.
Pay by bank transfer (Faster Payments, CHAPS or Bacs)
Your bill tells you which account to use. If you do not have a bill or are not sure, you can pay into either:
| Account name | Sort code | Account number |
|---|---|---|
| HMRC Cumbernauld | 08 32 10 | 12001039 |
| HMRC Shipley | 08 32 10 | 12001020 |
Paying from an overseas account:
| Account name | BIC | IBAN |
|---|---|---|
| HMRC Cumbernauld | BARCGB22 | GB62 BARC 2011 4770 2976 90 |
| HMRC Shipley | BARCGB22 | GB03 BARC 2011 4783 9776 92 |
Faster Payments usually reach HMRC the same or next day, including weekends and bank holidays. CHAPS usually arrives the same working day, and Bacs takes 3 working days. See HMRC’s bank details page.
Other ways to pay
- Through your online bank account – approve a payment using Pay Self Assessment now or the HMRC app. Usually same or next day.
- Debit or corporate credit card online – no fee for a personal debit card. There is a non-refundable fee for corporate cards, and you cannot pay by personal credit card.
- Direct Debit – set up through your HMRC online account. Allow 5 working days the first time, and 3 working days if you have paid HMRC by Direct Debit before.
- At your bank or building society – by cash or cheque, but only if you get paper statements and have HMRC’s paying-in slip.
- By cheque through the post – see GOV.UK for the address and how much time to allow.
You can no longer pay at the Post Office.
Pay weekly or monthly with a Budget Payment Plan
If you are up to date with your payments, you can set up a Budget Payment Plan in your HMRC online account to make weekly or monthly Direct Debits towards your next bill. You can pause payments for up to 6 months.
Pay through your tax code
HMRC can collect your bill through your PAYE tax code if you owe less than £3,000, you already pay tax through PAYE, and you filed online by 30 December (or on paper by 31 October). See paying through your tax code.
If you cannot pay on time
Contact HMRC before the deadline. You may be able to set up a payment plan online to pay an overdue bill in monthly instalments. HMRC will check the plan is affordable and will expect you to use savings or assets to reduce the debt where possible.
Need help?
We tell all our Self Assessment clients exactly how much to pay and when. Contact us, call 0845 862 6009 or message us on WhatsApp.
Bank details taken from GOV.UK in October 2026. Always check your HMRC bill or GOV.UK before paying. This page gives general information only.