How to pay taxes, penalties and enquiry settlements to HMRC if you cannot find instructions in other 'paying HMRC' guides, or if your payment reference starts with X.

Only use this guide if you want to pay taxes, penalties or enquiry settlements to HMRC and:

you cannot find instructions on how to make your payment in other paying HMRC guides

your payment reference starts with X

There is different guidance if you need to pay a Trust Registration Service penalty.

Do not use this guide if your payment reference does not start with an X, check the other paying HMRC guides to find out how to pay.

What you need

You’ll need your 14 or 15 character payment reference that begins with X.

You can find this on your:

If you use an incorrect reference number there will be a delay in the payment being allocated correctly.

Contact HMRC if you are unsure about your payment reference.

Pay online

You can pay online using one of the following methods:

approve a payment through your online bank account

debit or corporate credit card

Paying online through your bank account

You can pay by approving a payment through your online bank account by selecting the ‘pay by bank account’ option.

You will be directed to sign in to your online or mobile banking account to approve your payment.

You will need to have your online banking details to hand to pay this way.

The payment is usually instant but can take up to 2 hours to show in your bank account.

Paying online by Direct Debit

Set up a Direct Debit through your HMRC online account.

You’ll need the sign in details you used when you registered for the account.

You must pay in a different way if you are making a payment of more than £20 million.

You should set up the Direct Debit at least 5 working days before the date you want your payment to be collected.

You can only use this service if you’re registered for one or more of the following services:

Machine Games Duty online

Paying by debit or corporate credit card

You can make a full payment online using a debit or corporate credit card. There is a non-refundable fee if you use a corporate credit or debit card. You cannot pay by personal credit card.

Your payment will be accepted on the date you make it and not the date it reaches HMRC’s account (including weekends and bank holidays).

You must make sure the details you enter match those held by your bank or card provider. For example, the billing address should match the one your card is currently registered with.

Pay by bank transfer

If you pay by CHAPS (Clearing House Automated Payment System) or Faster Payments, you can submit your payment on the same or next day.

If you pay by Bacs (Bankers Automated Clearing System), allow 3 working days for the payment to reach HMRC.

We recommend you check your bank’s processing times and maximum transaction limits before you pay.

Account details to use if your account is in the UK

Use the following details to make a payment if your account is in the UK:

account number — 12001020

account name — HMRC Shipley

Account details to use if your account is overseas

Use the following details to make a payment if your account is overseas:

account number (IBAN) — GB03 BARC 2011 4783 9776 92

Business Identifier Code (BIC) — BARCGB22

account name — HMRC Shipley

Pay HMRC in pounds sterling (GBP).

If you pay in any other currency:

the bank will convert it to pounds sterling and take a conversion fee from your payment

HMRC will receive less than you intended and you will need to make another payment so that HMRC receives the full amount

If needed, you can provide your bank with the following HMRC banking address:

Barclays Bank plc1 Churchill PlaceLondonUnited KingdomE14 5HP

Pay at your bank or building society

You can make payment at your own branch, by cheque or cash.

use the paying-in slip sent by HMRC

make the cheque payable to ‘HM Revenue and Customs only’ and write your reference number on the back

We will accept your payment on the date you make it, and not the date it reaches our account, if you pay between Monday to Friday.

If you do not have a paying-in slip

You will need to make payment using another method.

Pay by cheque

Make sure your payment will reach HMRC before the deadline.

Make your cheque payable to ‘HM Revenue and Customs only’ and write your reference number on the back.

Do not fold the cheque or attach it to other papers.

You can include a letter to ask for a receipt.

Updates to this page

13 November 2026 ‘Account details to use if your account is overseas’ has been updated to include pay HMRC in pounds sterling (GBP) and what happens if you pay in any other currency.

‘Account details to use if your account is overseas’ has been updated to include pay HMRC in pounds sterling (GBP) and what happens if you pay in any other currency.

15 June 2026 The maximum amount you can pay by Direct Debit has been updated — you must pay in a different way if you are making a payment of more than £20 million.

The maximum amount you can pay by Direct Debit has been updated — you must pay in a different way if you are making a payment of more than £20 million.

31 March 2025 Information about the maximum amount you can pay by Direct Debit has been updated.

Information about the maximum amount you can pay by Direct Debit has been updated.

20 January 2023 A link to the payment method for Trust Registration Service penalty charges has been added.

A link to the payment method for Trust Registration Service penalty charges has been added.

10 February 2022 Guidance about approving a payment through your online bank account has been added.

Guidance about approving a payment through your online bank account has been added.

2 October 2020 Information about a non-refundable fee for corporate debit cards being introduced from 1 November 2020 has been added.

Information about a non-refundable fee for corporate debit cards being introduced from 1 November 2020 has been added.

30 September 2019 Welsh translation had been added.

Welsh translation had been added.

8 July 2019 References to National Minimum wage penalties removed.

References to National Minimum wage penalties removed.

7 June 2019 Information about National Minimum Wage penalties or enquiry settlements has been added.

Information about National Minimum Wage penalties or enquiry settlements has been added.

17 January 2018 Guide updated to show payments can't be made with a personal credit card.

Guide updated to show payments can't be made with a personal credit card.

15 December 2017 Payments can no longer be made at a Post Office.

Payments can no longer be made at a Post Office.

11 October 2017 Section ‘Pay online with a debit or credit card’ has been updated with information about payments by personal credit card from 13 January 2018.

Section ‘Pay online with a debit or credit card’ has been updated with information about payments by personal credit card from 13 January 2018.

6 September 2017 Information about payments at a Post Office from December 2017 has been added to the guide.

Information about payments at a Post Office from December 2017 has been added to the guide.

15 April 2016 Postal address for cheque payments has been updated.

Postal address for cheque payments has been updated.

1 April 2016 Credit card fees have changed.

Credit card fees have changed.

2 November 2015 Notification that from 1 January 2016 changes will be introduced to limit the number of credit and debit card payments that can be made to any single tax regime within a given period.

Notification that from 1 January 2016 changes will be introduced to limit the number of credit and debit card payments that can be made to any single tax regime within a given period.

2 November 2015 The online debit or credit card non-refundable fee has been increased to 1.5%.

The online debit or credit card non-refundable fee has been increased to 1.5%.

27 April 2015 HMRC have launched a new payment service - you may be directed to WorldPay if you pay online by debit or credit card. The new service uses a different service provider to BillPay.

HMRC have launched a new payment service - you may be directed to WorldPay if you pay online by debit or credit card. The new service uses a different service provider to BillPay.

29 January 2015 You can pay tax, penalties and enquiry settlements (which are not covered in other HM Revenue and Customs (HMRC) guidance) to HMRC at the Post Office (subject to a maximum of £10,000).

You can pay tax, penalties and enquiry settlements (which are not covered in other HM Revenue and Customs (HMRC) guidance) to HMRC at the Post Office (subject to a maximum of £10,000).

5 November 2014 First published.

Sign up for emails or print this page