WHEN TO PAY
Your Employer’s HMRC liabilities need to be paid to HMRC between 6th and 22nd of the month after your employees have been paid.
For example: If your monthly pay date is 25th April, you must pay HMRC between 6th and 22nd May.
REFERENCE NUMBER
You will need to use your employer 13 character accounts office reference number as the payment reference. You can find this reference either from the letter HMRC sent you when you first registered as an employer, or from the front of your payment booklet. eg. 120PA12345678.
Your payment may be delayed if you use the wrong reference number.
WHERE TO PAY
You can make a transfer from your bank account by Faster Payments, CHAPS or BACS:
Account Name: HMRC Cumbernauld
Sort code: 08-32-10
Account number: 12001039
If your account is overseas:
IBAN number: BARCGB22
BIC code: GB62BARC20114770297690
BACS payments usually take 3 working days, so check your bank’s transaction limits and processing times before making payment.
You can also pay via the HMRC website HERE
EARLY PAYMENTS
If you pay monthly you need to add extra numbers to your reference if you pay before 6th of the tax month that payment is due, to determine the tax year and tax month you are paying for, otherwise your payment will be allocated to the wrong place and possible interest could be charged.