Pay your Simple Assessment tax bill

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1. Overview

You must pay your Simple Assessment tax bill if you鈥檝e been sent a letter by HM Revenue and Customs (HMRC).

This guide is also available in Welsh (Cymraeg).

You may get a Simple Assessment letter if you:

  • owe Income Tax that cannot be automatically taken out of your income
  • owe HMRC 拢3,000 or more
  • have to pay tax on your State Pension

If you think any information in the letter is wrong, you must contact HMRC within 60 days.

You can find out more about your Simple Assessment tax bill, and what to do if you think your tax calculation is wrong.

How to pay

You can:

When to pay

If you get a Simple Assessment letter:

  • before 31聽October 2025 (for the 6 April 2024 to 5 April 2025 tax year) - you must pay what you owe by 31 January 2026
  • on or after 31 October 2025 (for the 6 April 2024 to 5 April 2025 or any earlier tax year) - you must pay what you owe within 3 months of the date of the letter

You can get help if you cannot pay your tax bill on time.

2. Pay online

You can pay online by:

  • approving a payment through your online bank account - you鈥檒l be asked to sign in to your online bank account
  • debit or corporate credit card

There鈥檚 a fee if you pay by corporate credit card or corporate debit card. The fee is not refundable.

You cannot pay with a personal credit card.

If you pay through your online bank account

You can only make an instant payment through your online bank account. The payment can take up to 2 hours to show in your bank account.

Pay your Simple Assessment tax bill online

You鈥檒l be asked if you want to sign in to your Personal Tax Account when you use the online service. Signing in lets you see and pay tax you owe, but you can still pay without signing in.

If you owe tax from before 6 April 2023 you cannot see and pay tax using your Personal Tax Account.

You鈥檒l need the 14-character payment reference number starting with 鈥榅鈥� on your Simple Assessment letter.

You can pay the outstanding balance in full or split it into smaller payments. You must pay what you owe by the deadline on your Simple Assessment letter.

Pay with the HMRC app

You can also use the HMRC app to pay your bill through your bank鈥檚 app.

3. Pay by bank transfer

You can make a bank transfer using Faster Payments, CHAPS or Bacs:

  • from your online bank account
  • by phoning your bank

You鈥檒l need the 14-character payment reference number starting with 鈥榅鈥� from your Simple Assessment letter.

Payments will usually reach HM Revenue and Customs (HMRC):

  • on the same or next day for Faster Payments
  • the same working day if you pay within your bank鈥檚 processing times for CHAPS payments
  • within 3 working days for Bacs payments

Check your bank鈥檚 transaction limits and processing times before making a payment.

You can pay the outstanding balance in full or split it into smaller payments. You must pay what you owe by the deadline on your Simple Assessment letter.

If you鈥檙e paying from a UK account

Pay into this account:

  • sort code - 08 32 10
  • account number - 12001020
  • account name - HMRC Shipley

If you鈥檙e paying from an overseas account

To pay from an overseas bank account, use the following bank details for HMRC:

  • Business Identifier Code (BIC) - BARCGB22
  • account number (IBAN) - GB03 BARC 2011 4783 9776 92
  • account name - HMRC Shipley

Barclays Bank PLC
1 Churchill Place聽
尝辞苍诲辞苍听
United Kingdom聽
E14 5HP

4. Pay by cheque

You can pay by cheque through the post. Make the cheque payable to 鈥楬M Revenue and Customs only鈥� and send it to:

HMRC
Direct
BX5 5BD

Write your 14-character payment reference number starting with 鈥榅鈥� on the back of the cheque. You鈥檒l find it on your Simple Assessment letter.

It usually takes 3 working days for your payment to reach HMRC.