When to pay
| Payment | Due date (2025/26) |
|---|---|
| Balancing payment for 2025/26 | 31 January 2027 |
| 1st payment on account for 2026/27 (if applicable) | 31 January 2027 |
| 2nd payment on account for 2026/27 (if applicable) | 31 July 2027 |
Your January bill can be bigger than you expect because it may include a payment on account towards next year. Paying late costs interest and penalties — see Self Assessment penalties.
Your payment reference
Use your 10-digit UTR followed by the letter K, for example 1234567890K. Get this wrong and your payment can be delayed or misallocated. Not sure of your UTR? See how to find it.
Useful tool
Not sure how much to set aside? Get an illustrative estimate in seconds.
Ways to pay
Through the HMRC app or your online account
Sign in and choose to pay your Self Assessment. You can pay by Open Banking (approve the payment in your bank's app) or by card, and the reference is filled in for you.
Bank transfer (Faster Payments, CHAPS or Bacs)
Pay HMRC's account directly from online banking. Use one of the accounts below exactly as published by HMRC on GOV.UK:
| Account name | Sort code | Account number |
|---|---|---|
| HMRC Cumbernauld | 08 32 10 | 12001039 |
| HMRC Shipley | 08 32 10 | 12001020 |
Paying from abroad? HMRC publishes IBANs: HMRC Cumbernauld GB62 BARC 2011 4770 2976 90 and HMRC Shipley GB03 BARC 2011 4783 9776 92, both with BIC BARCGB22.
Always double-check
Bank details can change. Check them against GOV.UK before you pay, and never pay a tax bill to account details sent in an unexpected email or text.Direct Debit
Set up a one-off Direct Debit in your online account. Allow at least 5 working days if you've never set one up with HMRC before, or 3 working days if you have.
Debit or corporate card
Pay online by debit card or corporate card. HMRC doesn't accept personal credit cards.
Through your tax code
If you owe less than £3,000, are employed or get a UK pension, and file online by 30 December, HMRC can collect the tax through your tax code over the following year instead of one lump sum.
Budget payment plan or Time to Pay
You can save towards your next bill with regular Direct Debits (a budget payment plan), or, if you've already missed the deadline and can't pay, ask for a payment plan.
How long payments take
| Method | Usually reaches HMRC |
|---|---|
| Faster Payments (online/telephone banking) | Same or next day |
| CHAPS | Same working day, within your bank's cut-off |
| Bacs | 3 working days |
| Direct Debit (first one) | Allow 5 working days to set up |
| Card / HMRC app | Usually the date you pay |
If the deadline falls on a weekend or bank holiday, make sure the money reaches HMRC on the last working day before it — unless you pay by Faster Payments, which can arrive on non-working days.
Check your payment arrived
Your online account shows when HMRC receives the payment. Allow a few working days for it to appear. Keep your bank confirmation in case you need to prove when you paid.
Know the number before you pay: prepare your return with TaxGo and you'll see your tax due, the breakdown and where every figure came from.