DNS-Accountants

Payment to HMRC?

Making PAYE (Pay As You Earn) payments to HM Revenue and Customs (HMRC) is a main employer responsibility in the UK. These payments cover Income Tax and National Insurance Contributions (NICs) deducted from employees’ wages, plus employer NICs.

Employers usually pay monthly by the 22nd day after the tax month ends, or quarterly if eligible. Payments can be made through online banking, debit/credit cards, or direct debit, with cheque payments accepted by post. To make a payment, you need the correct HMRC PAYE bank details to ensure your funds reach the right account. For accurate payments and deadlines, employers should use payroll software and consult HMRC guidance regularly.

DNS-Accountants

PAYE Payment Deadlines

PAYE payments must be made according to strict deadlines to ensure compliance:

  • Monthly payments: Due by the 22nd day of the month following the tax month. For example, PAYE for the tax month from 6 June to 5 July must be paid by 22 July if paid online.

  • Quarterly payments: Small employers using the quarterly option pay by the 22nd day after the quarter ends.

  • Payments by post: Cheque payments must reach HMRC by the 19th of the month following the tax month.

When making payments, always use the correct HMRC PAYE payment details, including your 13-character Accounts Office reference number, to avoid delays.

PAYE Payment Deadlines
How to make paye payment to HMRC?
DNS-Accountants

Payment Methods

You can pay PAYE to HMRC using several methods:

Method 1 – Online transfer

Making payment through online banking: Please use the below bank details and Please go to your Banks website and transfer funds according to details below.

  • Type of Tax or Duty: PAYE
  • Sort Code: 08-32-10
  • Account Number: 12001039
  • Account Name: HMRC Cumbernauld
  • Period: Year-Month (E.g.- "1612" for March’2016)
  • Reference: "Your Account Office Reference Number"

Method 2 - Telephone payment

Making payment through Telephone Banking: please use the below bank details and Please dial your Bank’s number for making payment through telephone.

  • Type of Tax or Duty: PAYE
  • Sort Code: 08-32-10
  • Account Number: 12001039
  • Account Name: HMRC Cumbernauld
  • Period: Year-Month (E.g.- "1612" for March’2016)
  • Reference: "Your Account Office Reference Number"

Method 3 – Cheque payment

Making payment by Cheque through the post: You can’t pay by post if you have 250 or more employees. Cheque payable to: ’HM REVENUE & CUSTOMS ONLY’ followed by your 13-character Accounts Office reference number (as confirmed by Payroll Team) and send your cheque to: HMRC, Direct, BX5 5BD.

Method 2 - Telephone payment
Method 4 – Payment via HMRC website

Method 4 – Payment via HMRC website

Making payment through HMRC website: please use the below link

Paye payment details with step by step guide

Step-1 – Please visit the HMRC bill payment, click on the below link: https://www.tax.service.gov.uk/pay-online/epaye

Step-2 – Please enter your 13 Character Account office reference number of company (as confirmed by Payroll Team)

Step-3 – Select which month has to pay. For e.g. 6 January 2016 to 5 February 2016 (month 10)

Step-4 – Please enter amount to pay (amount due as confirmed by Payroll Team)

Step-5 – Click on Continue

Step-6 – Please select your card type and then enter the details to make payment and follow the prompts on the screen. But please do not forget to take screen print or pdf copy for reference.

Paying paye

The minimum payment you can make is £0.01 and the maximum is £98,500.00. To make payment you need your:

  1. Debit or Credit card details, and
  2. Account office Reference Number i.e. First 13 characters of Reference number as shown on your Employer’s Summary, for example 120PJ123456789
  3. Period Reference
Paying paye
Checking Your HMRC PAYE Payment Details
DNS-Accountants

Checking Your HMRC PAYE Payment Details

  • Verify your payments through your HMRC online account.

  • Keep copies of payment confirmations and remittance advice.

  • Regularly reconcile your payroll records with HMRC statements to ensure accuracy.

  • Book a free consultation

    Share your details in the form below and one of our friendly experts will be in your touch to give you a free consultation

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Get in Touch

Get the best advice on tax savings, accounting services, payroll, self assessment, VAT and more, whether you want to call us directly, request a call back or chat online with our experts, rest assured that we will always give you the best advice.If you have any questions, or would like to speak to us in person, please do get in touch. We’re here to help.

Head Office:

DNS Accountants
DNS House, 382 Kenton Road,
Harrow, Middlesex, HA3 8DP

Contact Number:

0333 060 2437

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