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If you get a tax calculation letter (also known as a P800) which says you’ve paid too little income tax, either:

• HM Revenue and Customs (HMRC) will collect it automatically by changing your tax code from the start of the following tax year (6 April)
• you can pay it before the start of the following tax year

Find out more about your tax calculation, and what to do if you think it’s wrong.

How to pay

If you want to pay what you owe before the start of the following tax year, you can:

• pay online
• pay by bank transfer
• pay by cheque

You can pay online by:

• approving a payment through your online bank account
• debit or corporate credit card

You cannot pay with a personal credit card.

HMRC will accept your payment on the date you make it (even on bank holidays and weekends) - not the date it reaches HMRC’s account.

Pay using HMRC’s online service

You’ll need to sign in to use this service. If you do not already have sign in details, you’ll be able to create them.

You’ll be told when you sign in if you need to prove your identity. This is to keep your details safe and usually involves using photo ID like a passport or driving licence.

After you sign in you’ll be able to see what you owe, check your calculation and pay.

After you’ve paid

If you pay through your online bank account, it can take up to 2 hours to show in your bank account.

You can make a bank transfer using Faster Payments, CHAPS or Bacs:

• from your online bank account
• by phoning your bank

When your payment will reach HMRC

Payments will usually reach HM Revenue and Customs (HMRC):

• on the same or next day for Faster Payments
• the same working day if you pay within your bank’s processing times for CHAPS payments
• within 3 working days for Bacs payments

Check your bank’s transaction limits and processing times before making a payment.

How to pay by bank transfer

You’ll need to use a 17-character payment reference number when paying. You’ll need your P800 letter to create your reference number.

If you’ve had more than one P800 letter, use the most recent letter. You only need to make one payment, even if it covers more than one tax year.

Create your payment reference number

Create your reference number by putting the following in order:

• your full National Insurance number
• the characters: P800
• the first year of the tax year that’s shown on your P800 letter

Do not put any spaces in your reference number.

Example

If you’re paying from a UK account

Pay into this account:

• sort code - 08 32 10
• account number - 12001020
• account name - HMRC Shipley

If you’re paying from an overseas account

You can make a transfer from your overseas bank account by CHAPS, using the following bank details for HMRC:

• Business Identifier Code (BIC) - BARCGB22
• account number (IBAN) - GB03 BARC 2011 4783 9776 92
• account name - HMRC Shipley

You can pay by cheque through the post.

You’ll need to write a 17-character payment reference number on the back of the cheque. You’ll need your P800 letter to create your reference number.

If you’ve had more than one P800 letter, use the most recent letter. You only need to make one payment, even if it covers more than one tax year.

Create your payment reference number

Create your reference number by putting the following in order:

• your full National Insurance number
• the characters: P800
• the first year of the tax year that’s shown on your P800 letter

Do not put any spaces in your reference number.

Example

Where to send your cheque

Make the cheque payable to ‘HM Revenue and Customs only’ and send it to:

You can include a letter with your payment to ask HMRC for a receipt.

It usually takes 3 working days for your payment to reach HMRC.