HM Revenue & Customs
- How to pay your VAT
- Change of circumstances
- Income tax
- How to pay your self-assesment tax
- Post-dated cheques
- Receipts
VAT
Your completed and signed VAT return and any VAT due must be received on or before the due date (shown on the front of the VAT form) by:
The Controller
VAT Central Unit
Alexander House
Southend-on-Sea
SS99 1AA.
If your return, or payment, is received late you may be liable to a surcharge. Further information can be obtained by telephoning the VAT enquiry helpline number shown on the front of your VAT return.
How to pay your VAT
By Post
If you choose to pay by cheque or postal order please make them payable to "HM Revenue & Customs ", put a line through any spaces on the "pay" line and cross them "AC Payee Only". In your own interest do not send notes, coins, or uncrossed cheques or postal orders by post. Please write your VAT registration number on the back of all cheques and postal orders.
Electronically via your Bank
Over the counter, telephone or Internet banking
Most banks and building societies offer automated methods of payment e.g. BACS (Bankers Automated Clearing System) and CHAPS (Clearing House Automated Payment System). If you pay by one of these methods please ensure that your VAT registration number is quoted as a reference.
By Bank Giro
If you wish to pay by bank giro telephone 01702 366376 or 01702 366314 and request a book of giro paying-in slips. Please write your VAT registration number on the reverse of each paying-in slip.
If you pay by one of these electronic methods you will be entitled to an extra 7 days in which to submit the return and make payment.
Changes of Business Circumstances / Address
You must tell your local VAT office about any changes in your business circumstances - including change of address.
Income Tax
The Inland Revenue is responsible, under the overall direction of Treasury Ministers, for the administration of income tax, tax credits, corporation tax, capital gains tax, petroleum revenue tax, inheritance tax, national insurance contributions and stamp duties.
Income Tax Self Assessment Payment Instructions
The Inland Revenue accept payment by a range of methods but recommend you pay electronically by Internet or Telephone banking. They can also accept payment by Debit Card over the phone. Electronic payments are generally more efficient and secure than payment by post.
If you cannot pay electronically then please pay by Bank Giro or at the Post Office. Again payment made by these methods is more secure than a payment sent in the post.
Where payment is made by post, please send it with your payslip to the Accounts Office in the envelope they sent you.
Internet/Telephone Banking
All banks that offer these payment methods can accept Income Tax Self Assessment payments. When using these electronic systems you will need to give your bank (or building society) the Inland Revenue bank account details. These are:
| Shipley | Cumbernaud | |
|---|---|---|
| Sort Code | 10-50-41 | 10-51-67 |
| Account no | 23456000 | 2344401 |
You will also need to provide your Inland Revenue reference number. This is shown on the official payslip and is located in the reference box. It is important that you quote the reference in exactly the same format as shown on the payslip. If you do not it will lead to delays in updating your account record.
The reference number is made up of 10 digits followed by the letter "K".
The time you should allow for this type of payment to reach the Inland Revenue will depend upon your bank's internal procedures. We suggest you ask your bank for advice on this point.
For interest purposes the Inland Revenue will treat your payment as having been made the working day before it is received.
Internet Payment Service
The Internet payment service that is offered by the Inland Revenue for Income Tax Self Assessment payments is a Giro Bank product known as BillPay. Before you use this service you need to register with BillPay. This is a straightforward process requiring you to enter a password and your name and address. Future use of the site will not require you to re-register but you will need to remember your password.
The BillPay service should be available 24 hours a day 7 days a week. If you encounter difficulties using this service you can contact the Inland Revenue Helpdesk (0845 302 1423).
To use the payment service you will need:
- Your debit card as the service will ask for details shown on your card
- Your 11 character reference number (ending in K) as shown on the payslip attached to your statement of account
- Details of the amount you want to pay
Once you have entered your payment details on screen, Giro Bank will process the information. This debits your bank account and credits the Inland Revenue account by the amount you instruct.
The minimum payment amount is £1 and the maximum is £99,999.
For payments processed successfully the Inland Revenue will treat your payment as having been made on the day you used the BillPay service.
The BillPay service will authorise your payment on-line at the time you make payment. Exceptionally if a payment is not authorised a message will be displayed telling you your payment has been declined and you will need to arrange an alternative method payment. The Inland Revenue will charge you interest if your payment is late.
The web address if you wish to pay using this method is www.billpayment.co.uk
Debit Cards
If you have a Maestro, Solo or Visa Delta debit card you can pay your Self Assessment tax by telephoning 0845 305 1000 7 days a week between 8.00am and 10.00pm.
Before you phone you will need:
- Your debit card.
- Your 10 character Self-Assessment reference number. This is shown on the official payslip and is made up of 10 numbers followed by the letter "K".
- Details of the amount you are paying.
All calls to the debit card number are charged at the local rate.
The Inland Revenue do not accept payment by Credit Card.
For interest purposes the Inland Revenue will treat your payment as being received on the day of your phone call.
Bank Giro
Take the whole of your statement to your bank with your payment. You can pay by cheque or cash. Please make your cheque payable to 'Inland Revenue'. Some banks may charge you for this service. If you pay by the date the tax is due you should not have to pay any interest. However to allow for possible delays in bank processing we advise you not to leave payment until the last day. We suggest you allow at least 3 working days for it to reach the Inland Revenue.
Paying at the Post Office
Take the whole of your statement to the Post Office where you can pay by cheque or cash without charge. Please make cheques payable to Post Office Counters Ltd.
If you pay by the date the tax is due you should not have to pay any interest. However, to allow for possible delays in processing at the Post Office or at Giro bank we advise you not to leave the payment until the last day. We recommend you allow at least 3 working days for it to reach the Inland Revenue.
Paying by Giro bank transfer
If you have an Alliance & Leicester Giro account enter your account number in the space provided on the payslip sent to you and send the completed payslip direct to Giro bank.
If you send your payslip on the date the tax is due you should not have to pay any interest. However, to allow for possible delays in the post and in bank processing we advise you to send your payslip to Giro bank at least 3 working days before the due day.
By Post
Do not send cash through the post
Detach the payslip from the statement and send it with your cheque to the appropriate Accounts Office. Please do not fold the payslip or cheque and do not fasten them with paper clips or staples or in any other manner.
In the interests of security please make sure that your cheque is made payable to "Inland Revenue Only", and write your payslip reference after "Inland Revenue Only". To allow for possible postal delays we advise you to allow at least 3 working days for the payment to reach the Inland Revenue.
For interest purposes the Inland Revenue will treat your payment as being received on the day it is received. Where a cheque is received on a day that the tax office is closed the date used will be the day the office was first closed. For example, when a cheque is received on a Monday it will be treated as having been received on the Saturday before.
Post Dated cheques
The Inland Revenue will only accept a post-dated cheque under the following circumstances:
Before your tax is due : a cheque is received for the full amount and by the due date. It should also be dated on or before the due date.
After your tax is due : you have a prior arrangement with your local tax office to settle your liability with post-dated cheques.
Because of the highly automated operations at Inland Revenue Accounts Offices a post dated cheque will only be identified if there is a letter with it.
If you do not send a covering letter it is likely your cheque will be presented straight away.
The opening of post at Inland Revenue Accounts Offices is a highly automated operation. Please do not therefore write instructions or explanations on a payslip.
Receipts
Generally receipts for payment are not issued.
Should you require confirmation that payment has been received the Inland Revenue will issue this on request. However, you will need to include a separate letter with your payment asking for this.