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 Cumbernauld Account No.12001039
    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 Cumbernauld Account No.12001039
    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 Cumbernauld Account No.12001039
    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 20 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.

Inheritance Tax

You will need a reference so if time is short pay by cheque.

You can gain a reference by by goting to https://www.gov.uk/paying-inheritance-tax/get-a-reference-number

To make payment by visting https://www.gov.uk/paying-inheritance-tax

  1. By Interenet or Telephone Banking
    1. Sort Code 08-32-10 Citybank
    2. Account HMRC Inheritance Tax Account No 12001136
    3. Ref Inheritance Tax No
  2. By Cheque Mail it to HM Revenue and Customs St Mungo’s Road Cumbernauld Glasgow G70 5WY

On the reverse put Inheritance Tax No., the Estate Name,  your name and address and phone number.

Stamp Duty Land Tax

You will need the UTRN Number (11 characters) See your SDLT5 Certificate

To make payment by visting https://www.gov.uk/guidance/pay-stamp-duty-land-tax

  1. By Interenet or Telephone Banking
    1. Sort Code 08-32-10 Citybank
    2. Account HMRC SDLT Account No 12001020
  2. Ref UTRN Number
  3. By Cheque Mail it to HMRC Stamp Taxes Comben House Farriers Way Netherton Merseyside L30 4RN On the reverse put UTRN Number, your name and address and phone number.

Stamp Duty (On Shares)

The payment will need some sort of idetification the Stamp Office Suggest Name/amount ie jamesbloggs/240.00.  See https://www.gov.uk/guidance/pay-stamp-duty

To make payment by visting To make payment by visting https://www.gov.uk/guidance/pay-stamp-duty

  1. By Internet or Telephone Banking
    1. Sort Code 08-32-10 Citybank
    2. Account HMRC Birmingham Stamp Office Account No 120010988
    3. Ref See above
  2. By Cheque Mail it to HMRC Birmingham Stamp Office 9th Floor City Centre House 30 Union Street Birmingham B2 4AR

On the reverse put your name and address and phone number and attach Stock Transfer Form (STF).  If this is not possible give sufficient info so that it can be matched with STF when it is delivered to the

ATED (Annual Tax on Enveloped Dwelling)

You will need a reference this will be 14 or 15 charaters followed by an X .  HMRC are supposed to send this to you

To make payment by visting https://www.gov.uk/guidance/pay-annual-tax-on-enveloped-dwellings

  1. By Interenet or Telephone Banking
    1. Sort Code 08-32-10 Citybank
    2. Account HMRC SDLT Account No 12001020
  2. Ref ATED Number
  3. By Cheque Mail it to HM Revenue and Customs Direct BX5 5BD (You don’t need to include a street name, city name or PO box with this)
    On the reverse put ATED Number, your name and address and phone number.