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Before you make a payment, you need to tell HMRC about overclaimed Research and Development (R&D) tax relief.

We will send you a payment reference number that you can use to make a payment.

When to pay

We suggest you make a payment on account for the amount in your offer within 30 calendar days of submitting your disclosure. Doing so will prevent any further interest accruing.

If day 30 is on a weekend or bank holiday, make sure your payment reaches HMRC by the end of the previous working day.

What you need

You need your 15-character payment reference number, starting with X, when you pay.

You can find this on the letter HMRC sent you after you submitted the disclosure.

If you use an incorrect reference number:

• there will be a delay in the payment being allocated correctly
• you will receive a payment reminder

Pay online

Pay online using one of the following methods:

• approve a payment through your online bank account
• Direct Debit
• 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 鈥榩ay by bank account鈥� 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.

Paying online by Direct Debit

Set up a Direct Debit through your HMRC online account.

You鈥檒l need the sign in details you used when you registered for the account. If you do not already have sign in details, you鈥檒l be able to create them.

You must pay in a different way if you are making a payment of more than 拢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 have registered for one or more of the following services:

• Self Assessment Online
• PAYE Online for employers
• Corporation Tax Online
• CIS Online
• 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 pay using either of these methods. 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鈥檚 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鈥檚 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:

• sort code 鈥� 08 32 10
• account number 鈥� 12001020
• account name 鈥� 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) 鈥� GB03 BARC 2011 4783 9776 92
• Business Identifier Code (BIC) 鈥� BARCGB22
• account name 鈥� HMRC Shipley

You should make overseas payments in sterling (GBP). Your bank may charge you if you use any other currency.

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

After you鈥檝e paid

We will write to you to let you know if we have accepted your disclosure.聽The letter you received with your payment reference number on will have more information on the amount of time this may take.

If we do not accept your disclosure, HMRC will contact you to let you know the next steps.

If you cannot pay the full amount

Contact HMRC if you cannot pay the full amount you owe as soon as you get your payment reference number. The payment reference number and HMRC contact details can be found in your letter.