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You must pay your Simple Assessment tax bill if you’ve been sent a letter by HM Revenue and Customs (HMRC).

Check your Simple Assessment calculation

You can check your Simple Assessment tax bill to understand your calculation and make sure it’s correct.

This will help you understand:

• the reason HMRC sent a Simple Assessment
• how your tax has been worked out
• what income, interest from savings or benefits have been included

If the amounts are correct, you’ll need to pay your tax bill by the deadline.

If you think any information is wrong, you must contact HMRC within 60 days.

When to pay

You can pay the amount you owe in full or make a series of smaller payments. If you choose to make smaller payments, you must make sure the full amount is paid by the deadline on your Simple Assessment letter.

If you get a Simple Assessment letter:

• before 31 October 2026 (for the 6 April 2025 to 5 April 2026 tax year) - you must pay what you owe by 31 January 2027
• on or after 31 October 2026 (for the 6 April 2025 to 5 April 2026 or any earlier tax year) - you must pay what you owe within 3 months of the date of the letter

You can get help if you cannot pay your tax bill on time.

How to pay

You’ll need the 14-character payment reference starting with ‘X’ from your Simple Assessment letter.

Your payment may be delayed if you use an incorrect payment reference.

You can:

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

You can pay HMRC online by:

• approving a payment through your online bank account - you’ll be asked to sign in to your online bank account
• using a personal debit card
• using a corporate debit or credit card

There’s a fee if you pay by corporate debit or credit card. The fee is not refundable.

You’ll need the 14-character payment reference starting with ‘X’ on your Simple Assessment letter.

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 payment service

You’ll be asked if you want to sign in to your Personal Tax Account when you use the online service. Signing in lets you see and pay tax you owe, but you can still pay without signing in.

If you owe tax from before 6 April 2024 you cannot see and pay tax using your Personal Tax Account.

Add your email address to get confirmation you have sent a payment to HMRC.

Pay using the HMRC app

You can also use the HMRC app to pay your bill through your bank. You’ll need your online banking details.

1. Sign in to the HMRC app and select Pay As You Earn.

2. Select the option to make a payment and enter the amount you’re paying.

3. Choose your bank from the list.

4. Enter your email address to get proof of your payment.

5. Select continue to transfer to your bank’s app to complete the payment.

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

• from your online bank account
• by phoning your bank

You’ll need the 14-character payment reference starting with ‘X’ from your Simple Assessment letter.

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.

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

To pay from an overseas bank account, use 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. Make the cheque payable to ‘HM Revenue and Customs only’ and send it to:

Write your 14-character payment reference starting with ‘X’ on the back of the cheque. You’ll find it on your Simple Assessment letter.