How to Pay HMRC Online: Complete Step-by-Step Guide
How to pay HMRC online quickly and safely. Step-by-step guide to payment methods, deadlines, and what to do if you miss a payment. Updated for 2026/27.
If you owe tax to HMRC, you can pay it online. Whether you are self-employed, a company director, or someone with a tax underpayment, there are several secure digital payment options available.
This guide explains how to pay HMRC online, the different payment methods available, how to check your payment has been received, and what to do if you miss a deadline.
For a full understanding of Self Assessment filing, our Self Assessment guide covers the process from start to finish. To estimate how much tax you might owe, use our Income Tax Calculator.
You can pay HMRC online using bank transfer, debit card, Direct Debit, or through the HMRC app. Always use the correct payment reference to avoid delays. If you cannot pay in full, HMRC offers Time to Pay arrangements.
Who Needs to Pay HMRC Directly
You may need to pay HMRC directly if you are self-employed and filing a Self Assessment return, a company director, a landlord or investor with additional income, or anyone receiving income not taxed at source.
You will usually receive a notice or calculation from HMRC showing how much you owe and when it is due. Common payments include Income Tax through Self Assessment, Corporation Tax, VAT, PAYE and National Insurance for employers, Capital Gains Tax, and penalties or adjustments.
If you are unsure whether you need to pay HMRC directly, check your tax code on your payslip or log into your HMRC Personal Tax Account to see your tax position.
You may need to pay HMRC directly if you are self-employed, a company director, a landlord, or have income not taxed at source. Check your Personal Tax Account to confirm your tax position.
Step 1: Check How Much You Owe
Before making a payment, confirm the exact amount due. You can check this using your HMRC Personal Tax Account.
To check, visit the GOV.UK website and sign in to your Personal Tax Account using your Government Gateway ID. Under Self Assessment or PAYE, select View your balance. You will see your outstanding balance, the due date, and your payment reference number.
If you have already filed a Self Assessment return, you will also find your Unique Taxpayer Reference, which you will need when making your payment.
Check your tax balance through your HMRC Personal Tax Account. You will see your outstanding balance, due date, and payment reference number.
Step 2: Choose Your Payment Method
HMRC accepts several online payment methods. The best option depends on your circumstances and when you need the payment to arrive.
| Method | How Long It Takes | Description |
|---|---|---|
| Bank Transfer (Faster Payments, CHAPS, Bacs) | Same day or next day | Pay directly from your bank account |
| Debit Card | Same day | Pay securely via HMRC's card payment page |
| Online Bank Account (Open Banking) | Immediate | Pay directly through your HMRC account |
| Direct Debit | 3 to 5 working days | Set up one-time or recurring payments |
| HMRC App | Instant | Use the official HMRC mobile app |
Personal credit cards are not accepted by HMRC for tax payments. Corporate credit cards may be accepted but may incur a processing fee.
HMRC accepts bank transfers, debit card payments, Direct Debit, and payments through the HMRC app. Personal credit cards are not accepted. Choose the method that suits your timeline.
Step 3: Get Your Payment Reference Number
Your payment reference ensures the money is applied to the correct tax account. This is not your National Insurance number or your name. It is a specific code linked to your tax type.
| Payment Type | Reference Example |
|---|---|
| Self Assessment | Your 10-digit UTR followed by K (e.g., 1234567890K) |
| PAYE or NI (Employer) | 13-character Accounts Office reference |
| Corporation Tax | 17-character reference on your CT600 or notice |
| VAT | 9-digit VAT registration number |
Always double-check your reference before paying. Wrong references are a common reason for payment delays.
Your payment reference is specific to your tax type. Self Assessment uses your UTR followed by K. VAT uses your 9-digit registration number. Always check your reference before paying.
Step 4: Make Your Payment Online
Once you know your balance and reference number, you can make your payment through the official GOV.UK website.
To pay online:
- Go to the GOV.UK website and search for Pay HMRC
- Select the type of tax you are paying, such as Self Assessment, VAT, or PAYE
- Choose your payment method, such as bank transfer or debit card
- Enter your payment reference number
- Follow your bank or card provider's prompts to confirm the payment
You will receive a payment confirmation screen and often an email or bank receipt.
Always ensure you are on the official GOV.UK website before entering any payment details. Do not click on links from unsolicited emails or text messages claiming to be from HMRC.
Make your payment through the official GOV.UK website. Select your tax type, enter your reference number, and confirm the payment. You will receive confirmation immediately.
Step 5: Check That HMRC Has Received Your Payment
Payments typically appear in your HMRC account within 24 hours for Faster Payments, debit card, or Open Banking payments, and 3 to 5 working days for Direct Debit or Bacs payments.
To confirm your payment has been received, log in to your Personal Tax Account and check under Payment History. Look for your latest transaction and its status, which should show as Received or Pending.
If the payment does not show after 5 working days, contact HMRC with your transaction details.
Check your payment status through your Personal Tax Account. Payments usually appear within 24 hours for Faster Payments and 3 to 5 days for Direct Debit. Contact HMRC if the payment does not appear.
HMRC Payment Deadlines for 2026/27
It is important to pay HMRC on or before the deadline to avoid late payment penalties and interest.
| Tax Type | Deadline | Notes |
|---|---|---|
| Self Assessment (Income Tax) | 31 January 2026 | Final payment and balancing payment |
| Second Payment on Account | 31 July 2026 | For Self Assessment taxpayers |
| PAYE and NI (Employers) | 22nd of each month | Or 19th if paying by post |
| VAT | 1 month + 7 days after accounting period | Depends on VAT quarters |
| Corporation Tax | 9 months + 1 day after accounting year end | Applies to limited companies |
If you miss a deadline, HMRC may apply interest and penalties. Check the current interest rates on the GOV.UK website.
Our corporation tax due date guide explains the rules for company tax payments.
Self Assessment is due by 31 January. PAYE is due monthly by the 22nd. Corporation Tax is due 9 months and 1 day after the accounting period end. Missing deadlines can result in penalties and interest.
What If You Cannot Afford to Pay
If you cannot pay your tax bill in full, do not ignore it. HMRC offers Time to Pay arrangements to help taxpayers who are struggling.
You can apply online for debts under £30,000 and spread payments over 12 months or more in some cases. This can help you avoid enforcement action if agreed early.
To apply for a Time to Pay arrangement, you will need your UTR or reference number, your recent tax return or notice, and details of your income and expenses.
If you are in difficulty, contact HMRC as soon as possible. Do not wait until after the deadline to seek help.
Our how can I pay tax guide covers payment options in more detail.
If you cannot pay in full, contact HMRC to set up a Time to Pay arrangement. For bills up to £30,000, you can apply online. Do not wait until after the deadline to seek help.
Record and Track Your Payment
Always keep proof of payment. This can prevent disputes later.
Save the confirmation page or email, your bank transaction record, and your payment reference. You can also print your HMRC payment history for your records.
If you are self-employed, this information is important for your Self Assessment return and for keeping accurate tax records.
For more on record keeping, our how long to keep tax records guide explains the requirements.
Keep proof of payment including confirmation screens, bank records, and payment references. This is important for your tax records and can prevent disputes.
Common HMRC Payment Mistakes to Avoid
Several common mistakes can delay your payment or result in penalties. Understanding them helps you avoid costly errors.
| Mistake | Result | Fix |
|---|---|---|
| Wrong payment reference | Payment not matched | Always verify before confirming |
| Paying to the wrong tax account | Payment delay | Double-check payment type |
| Using personal credit card | Payment rejected | Use debit card or bank transfer |
| Missing the deadline | Penalties and interest | Set reminders before due dates |
| Ignoring tax debt | Enforcement or collection | Contact HMRC immediately |
If you have made a payment with the wrong reference, contact HMRC as soon as possible to ensure your payment is allocated correctly.
Common mistakes include wrong payment references, paying to the wrong account, using personal credit cards, missing deadlines, and ignoring tax debt. Check your details carefully before paying.
Final Thoughts
Paying HMRC online is straightforward when you have the correct information. Check your balance through your Personal Tax Account, choose the right payment method, and always use the correct reference number.
If you cannot pay in full, contact HMRC as soon as possible to set up a Time to Pay arrangement. Do not ignore the debt, as this can lead to penalties and enforcement action.
Keep records of your payments for your tax records. This is particularly important for self-employed individuals and those filing Self Assessment returns.
All information in this guide is based on official HMRC and GOV.UK sources. Readers should verify current payment methods and deadlines directly with HMRC before making decisions, as these may change after publication.
Written by
Sarah Collins
Sarah Collins covers self assessment, self-employed tax, side hustle income and small business finances in the UK.
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