You must pay your PAYE bill to HM Revenue and Customs (HMRC) by:

• the 22nd of the next tax month if you pay monthly
• the 22nd after the end of the quarter if you pay quarterly – for example, 22 July for the 6 April to 5 July quarter
• If you pay by cheque through the post the deadline is the 19th of the month.

By cheque through the post

You can send a cheque by post to HM Revenue and Customs (HMRC) if you have fewer than 250 employees.

HMRC
Direct
BX5 5BD

You do not need to include a street name, city name or PO box with this address.

Allow 3 working days for your payment to reach HMRC.

What to include

Make your cheque payable to ‘HM Revenue and Customs only’.

Write your 13-character Accounts Office reference number on the back of the cheque. You can find this number on the letter HMRC sent you when you first registered as an employer.

Make an online or telephone bank transfer

You can make a transfer from your bank account by Faster Payments, CHAPS or Bacs

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 either:

• the letter HMRC sent you when you first registered as an employer.
• the front of your payment booklet or the letter from HMRC that replaced it

Bacs payments usually take 3 working days

More details and information can be found here

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