Paying Your Taxes

Self Assessment – Income Tax

The important reference is your UTR with a K on the end. This is at the top of your tax form or on the payslip sent to you by the Tax Office. Ten Numbers followed by K. eg 000000000K

To make payment by (full details at HMRC website – SA)

  1. debit or credit card go to BillPayment – SA
  2. BY Internet or Telephone Banking (via your bank or bank account)
    1. Sort Code 08-32-10 Citibank
    2. Account HMRC Shipley Account No.12001020
    3. Ref your UTR no. plus K
  3. By Cheque. Mail it to HM Revenue & Customs, Accounts Office, Bradford BD98 1YY.
    On the reverse of the cheque put your name and address and UTR and Nat Ins No. and a phone number

PAYE – Payroll Taxes

HMRC will have given you two references one for the Tax Office and the other for the Collection Office The reference you need for payments is in this format NNNLLNNNNNNNN (Three Numbers. Two Letters and Eight Numbers – if there are less than 8 numbers put in leading zeros)

To make payment by (full details at HMRC website – PAYE)

  1. debit or credit card goto BillPayment – PAYE
  2. BY Internet or Telephone Banking
    1. Sort Code 08-32-10 Citi Bank
    2. Account HMRC Shipley Account No.12001020
    3. Ref collection reference
  3. By Cheque. Mail it to HM Revenue & Customs, Accounts Office, Bradford BD98 1YY.
    On the reverse of the cheque put the employers name and address the collection ref and a telephone number

Corporation Tax

Corporation tax references are Ten numbers sometimes prefixed by a further three numbers (often on a payslip these are followed by LNNNNNL). The minimum reference number you need is the 10 numbers.

To make payment by full details at HMRC website – CT

  1. debit or credit card goto BillPayment – CT
  2. BY Internet or Telephone Banking (via your bank or bank account)
    1. Sort Code 08-32-10 Citi Bank
    2. Account HMRC Shipley Account No.12001020
    3. Ref Corporation Tax Reference
  3. By Cheque. Mail it to HM Revenue & Customs, Accounts Office, Bradford BD98 1YY.
    On the reverse of the cheque put the company name and registered address the Corporation Tax Reference and a telephone number

Value Added Tax – VAT

The VAT Registration No. is the reference that you will need.

To make payment by (full details at HMRC website – VAT)

  1. debit or credit card goto BillPayment – VAT
  2. BY Internet or Telephone Banking (via your bank or bank account)
    1. Sort Code 08-32-10 Citi Bank
    2. Account HMRC VAT No 11963155
    3. Ref VAT Registration No
  3. By Cheque. Mail it to HM Revenue & Customs, VAT Controller, VAT Central Unit BX5 5AT
    On the reverse of the cheque put the employers name and address the VAT Registration No. and a telephone number
  4. If sending by courier. HM Revenue & Taxes, VAT, Alexander House, Southend, SS99 1AA

National Insurance Class 2 (Self-Employed)

The National Insurance No. is not enough to make the payment (according to HMRC) but you may consider it sufficient. If you do keep a copy of any payment made.

To make payment by (full details at HMRC Website – National Insurance)

  1. By BACS (via bank or internet banking)
    1. Sort Code 08 32 00 Citi Bank
    2. Account HMRC NICO 12001004
    3. Ref (on letter from HMRC) and should be 18 digits, although the last digit may be an X instead.
  2. By cheque. Mail it to HM Revenue & Customs National Insurance Contributions Office Benton Park View Newcastle upon Tyne NE98 1ZZ put on the reverse of the cheque Your Name, Address, National Insurance No. and a contact phone number.