HMRC is responsible for collecting a wide range of tax, duties, charges and benefit overpayments.
Methods of paying HMRC-overview
There is a comprehensive list of how to pay HMRC across all taxes, duties and benefits on the GOV.UK Paying HMRC: detailed information page. HMRC encourages online payment, wherever possible. For some taxes, electronic payment has been mandated (see below under the relevant tax).
Particular features about paying HMRC in relation to income tax self-assessment, corporation tax and PAYE are considered below. This includes payment methods, budget accounts, and HMRC debt collection policy. For background on HMRC's approach and policies on payment processing, see HMRC Debt Management and Banking Manual from DMBM200000.
For details of late payment penalties, see A4.560. For rules governing mandatory online filing, see A4.171. Enabling legislation is included in FA 2007, and FA 20031.
Paying income tax and under self-assessment tax
For background on due dates of payment and related issues, see E1.250.
Income tax and national insurance for individuals can be paid in a number of ways. Payment can
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Web page updated on 17 Mar 2025 16:07