How to Pay a tax bill

When is my payment due?

You must pay any tax you owe for the previous year by 31 January. 

If you need to make payments on account, the deadlines are 31 January and 31 July. You may be able to pay in monthly instalments.

How to pay

We recommend paying by online or telephone banking. HMRC will usually receive your payment on the same or next day. Here are the bank details. (You can pay HMRC Shipley if it is specified on your bill).

• Sort code: 08 32 10

• Account number: 12001039

• Account name: HMRC Cumbernauld

• Reference: your 10-digit Unique Taxpayer Reference (UTR) followed by the letter ‘K’

Ask us if you need help finding your UTR. Read more at gov.uk/pay-self-assessment-tax-bill.

When is my payment due?

If your taxable profits are below £1.5m, you must pay your Corporation Tax 9 months and 1 day after the end of your accounting period.

How to pay

We recommend paying by online or telephone banking. HMRC will usually receive your payment on the same or next day. Here are the bank details. (You can pay HMRC Shipley if it is specified on your bill).

• Sort code: 08 32 10

• Account number: 12001039

• Account name: HMRC Cumbernauld

• Reference: Use your 17-character Corporation Tax payslip reference

Ask us if you need help finding your Corporation Tax payslip reference. Read more at gov.uk/pay-corporation-tax.

When is my payment due?

If you pay monthly, HMRC must receive your payment by the 22nd of the month for the tax month end, eg month ended 5 March must be paid by 22nd March. 

How to pay

We recommend you pay your PAYE by Direct Debit. Use your PAYE online account to set up your Direct Debit.

If you prefer to pay by online or telephone banking, HMRC will usually receive your payment on the same or next day. 

Here are the bank details.

• Sort code: 08 32 10

• Account number: 12001039

• Account name: HMRC Cumbernauld

• Reference: Use your 13-character accounts office reference number

Ask us if you need help finding your accounts office reference. Read more at gov.uk/pay-paye-tax.

When is my payment due?

Most payments are due 1 calendar month and 7 days after the end of the VAT accounting period. Find out more about deadlines. If you pay by direct debit then payments will be taken 1 calendar month and 10 days after the end of the VAT accounting period.

How to pay

We recommend you pay your VAT return by Direct Debit. Use your VAT online account to set up your Direct Debit.

If you prefer to pay by online or telephone banking, HMRC will usually receive your payment on the same or next day. 

Here are the bank details.

• Sort code: 08 32 00

• Account number: 11963155

• Account name: HMRC VAT

• Reference: Use your 9-digit VAT registration number

Ask us if you need help finding your VAT registration number. Read more at gov.uk/pay-vat.