How to Pay HMRC: Self Assessment, Corporation Tax, VAT & PAYE
You can pay HMRC for Self Assessment, Corporation Tax, VAT, and PAYE quickly online, by bank transfer, debit card, or Direct Debit — but using the correct payment reference is essential, since an incorrect reference can delay allocation by weeks and trigger interest charges even when you’ve paid on time. This guide from Filing Accounts UK explains exactly how to pay each tax correctly.
At Filing Accounts, we help clients pay HMRC accurately and on time. Official guidance is available at GOV.UK: Pay your Self Assessment tax bill.
Your Unique Taxpayer Reference (UTR)
Your UTR is a 10-digit number that identifies you or your company for tax purposes, and forms the basis of your payment reference for most HMRC taxes:
- Self Assessment: your 10-digit UTR followed by the letter K — an 11-character reference
- Corporation Tax: your UTR plus specific period codes — a 17-character reference, unique to each accounting period
Find your UTR in your HMRC online account, on previous tax returns or notices (SA302, CT603), or on HMRC correspondence. Always use the exact reference for the specific tax year or accounting period you’re paying — reusing an old reference is a common cause of misallocated payments.
How to Pay Self Assessment
Balancing payments are due 31 January, with a second Payment on Account (where applicable) due 31 July. Log in to your HMRC Personal Tax Account or the HMRC app to view the exact amount and reference, then pay using your 11-character UTR+K reference.
How to Pay Corporation Tax
Due 9 months and 1 day after your Accounting Reference Date, using the 17-character reference shown in your HMRC online account or CT603 notice. See our guide on what to do if you can’t pay your Corporation Tax bill.
How to Pay VAT
Due one month and 7 days after the end of your VAT period. Log in to your VAT online account for the exact reference and amount. See our guide on what to do if you can’t pay your VAT bill.
How to Pay PAYE (Employers)
Due by the 22nd of the following month (19th if paying by cheque), using your 13-character Accounts Office Reference.
Payment Methods at a Glance
| Method | Speed | Notes |
|---|---|---|
| Online bank / Faster Payments | Same or next day | Most common method |
| CHAPS | Same day | Best for large or urgent payments |
| Bacs | 3 working days | Slower option |
| Debit / corporate credit card | Instant | Corporate cards incur a fee |
| Direct Debit | 3–5 days | Good for regular payments; must be set up in advance |
HMRC no longer accepts cheque payments by post for most taxes — electronic payment methods should be used wherever possible.
Common Mistakes to Avoid
Using an Old or Wrong Payment Reference
This can delay allocation by weeks and result in interest being charged even though you paid on time.
Confusing the Corporation Tax UTR With the Payment Reference
The 10-digit UTR identifies your company overall; the full 17-character reference is specific to each accounting period.
Setting Up a Direct Debit Too Late
Direct Debit setup needs to be completed in advance of your payment deadline, not on the day.
Frequently Asked Questions
Can I pay HMRC without logging into my account?
Yes, using online banking or the card payment page with the correct reference — though logging in shows the exact amount and reference instantly.
What happens if I use the wrong payment reference?
Your payment may be delayed or misallocated to the wrong period, and you could still be charged interest as a result.
Do I need a different reference for each tax?
Yes. Self Assessment uses UTR+K, Corporation Tax uses a 17-character period-specific code, and PAYE uses a separate Accounts Office Reference.
Need Help Paying HMRC Correctly? Talk to Filing Accounts UK
At Filing Accounts, we help clients confirm exact liabilities, references, and deadlines across Self Assessment, Corporation Tax, VAT, and PAYE.
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