The best way to pay HMRC is online. Their cheque processing system is very slow and becoming less reliable.
You can make your payment either:
- Online: https://www.tax.service.gov.uk/pay-online/self-assessment
- By BACs: payments to HMRC Cumbernauld: https://www.gov.uk/pay-self-assessment-tax-bill/bank-details including your UTR as the reference.
- By cheque: you can print a payslip online http://www.hmrc.gov.uk/gds/payinghmrc/payslip-sa1.htm and attach it to your cheque. Make your cheque payable to ‘HM Revenue & Customs only’ followed by your UTR and the letter ‘K’. Send it to: HMRC, Direct BX5 5BD.
If you are sending a cheque to HM Revenue and Customs (HMRC), it must clear HMRC’s bank account by the deadline in order to avoid the 5% surcharge.
HMRC Self Assessment Payment Helpline
Telephone: 0300 200 3822
Call this helpline if you’ve missed your Self Assessment payment date.
8am to 8pm, Monday to Friday
8am to 4pm, Saturday
Closed Sundays, Christmas Day, Boxing Day and New Years Day.