To pay employers' PAYE, pay HMRC by the 22nd of the next tax month (or the 22nd after the quarter end if you pay quarterly). A cheque through the post must arrive by the 19th. For a bank transfer from a UK account, HMRC's PAYE account is sort code 08 32 10, account number 12001039, account name HMRC Cumbernauld. Use your 13-character Accounts Office reference as the payment reference, with no spaces.
HMRC bank details for PAYE
| Paying from | Details |
|---|---|
| UK bank account (Faster Payments, CHAPS or Bacs) | Sort code 08 32 10; account number 12001039; account name HMRC Cumbernauld |
| Overseas bank account (CHAPS) | IBAN GB62 BARC 2011 4770 2976 90; BIC BARCGB22; account name HMRC Cumbernauld |
HMRC's banking address for overseas payments is Barclays Bank PLC, 1 Churchill Place, London E14 5HP. Overseas payments should be in sterling.
The same Cumbernauld account takes Class 1A National Insurance on benefits in kind. PAYE Settlement Agreements are different. They are paid to HMRC Shipley, sort code 08 32 10, account number 12001020, by 22 October after the tax year (19 October by post). Paying a PSA into the Cumbernauld account with a PAYE reference risks the money being misallocated.
Payment deadlines
Tax months run from the 6th to the 5th. Regulation 69 of the PAYE Regulations gives 17 days after the end of the tax period for electronic payment and 14 days otherwise, which is where the 22nd and 19th come from.
- Monthly payers. By the 22nd. For example, tax deducted in the month to 5 November 2026 is due by 22 November 2026;
- Quarterly payers. By the 22nd after the quarter ends. HMRC's example is 22 July for the 6 April to 5 July quarter. Quarterly payment is available where average monthly payments are expected to be under £1,500;
- Class 1A on benefits. By 22 July after the tax year (19 July by post);
- PSA. By 22 October after the tax year (19 October by post).
Card payments are accepted on the date you make them, even at weekends and on bank holidays. Faster Payments usually arrive the same or next day, CHAPS the same working day, and Bacs takes 3 working days.
The payment reference
Your Accounts Office reference is 13 characters. It appears on the letter HMRC sent when you registered as an employer, and in your HMRC online account if you are enrolled for PAYE Online.
Paying early or late. If you pay before the 6th of the tax month or quarter the payment is due, or late, add 4 digits to the reference:
- First 2 digits. The last two digits of the year in which the tax year ends;
- Last 2 digits. The tax month number, from 01 for 6 April to 5 May through to 12 for 6 March to 5 April. Quarterly payers use the month the quarter ends (03, 06, 09 or 12).
Applying HMRC's rule as an illustration, a payment for the month 6 October to 5 November 2026 is month 07 of 2026/27, so the suffix is 2707. HMRC's online payment service works these digits out for you.
Class 1A references are 17 characters: the Accounts Office reference, then the tax year being paid for, then "13". HMRC's example is 123PA000123452413 for the 2023/24 year. Class 1A must be paid separately from the monthly PAYE payment.
Ways to pay PAYE online
- Direct Debit. Set it up through your HMRC online account at least 4 working days before the due date. HMRC collects the amount shown on your FPS, usually shortly after the 22nd, and notifies the amount at least 3 working days beforehand. Direct Debit is not available for payments over £20 million, from overseas accounts, or for penalties and PSAs;
- Approve a payment through your bank. Via HMRC's "Pay now" service, using online banking. You can choose the date;
- Debit or corporate credit card. Personal credit cards are not accepted. Corporate cards carry a non-refundable fee;
- Bank transfer. Faster Payments, CHAPS or Bacs to the account above;
- Cheque by post. Only for employers with fewer than 250 employees. Make it payable to "HM Revenue and Customs only", write the reference on the back, and send it to HMRC, Direct, BX5 5BD.
Your HMRC online account should show the payment within 6 working days.
Months with nothing to pay, and late payments
If you paid no employees in a tax month, send an Employer Payment Summary by the 19th of the following month. Otherwise HMRC will estimate a bill and may charge a penalty.
Late payment penalties apply to monthly and quarterly PAYE, but the first late payment in a tax year does not count as a default. After that, the penalty is 1% of the late amount for 1 to 3 defaults, 2% for 4 to 6, 3% for 7 to 9 and 4% for 10 or more. A further 5% is charged on amounts still unpaid after 6 months, and another 5% after 12 months. Interest runs daily from the due date. If a payment went to the wrong tax, contact the HMRC employer helpline to have it reallocated.
Practical checks before you pay
- Reconcile the bill. Check the FPS total against any EPS reductions, such as recoverable statutory pay;
- Confirm the reference. Use the Accounts Office reference, with the 4-digit suffix if the payment is early or late;
- Use the right account. Cumbernauld for PAYE and Class 1A, Shipley for PSAs;
- Pay in time. Leave time for the payment method to clear by the 22nd.
The full HMRC guidance is on gov.uk: Pay employers' PAYE. For how the bill itself is built up, see what is PAYE and our breakdown of National Insurance rates for 2026/27.
Acumon calculates, reconciles and pays clients' PAYE through its PAYE services and outsourced payroll. If HMRC's account shows a balance you do not recognise, the cause is usually a missing EPS or a misallocated reference. Fix that before the next payment date.