How to Pay HMRC Online: References and Times 2026/27

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Table of Contents

Choose the correct tax payment service
Self Assessment payment methods
How long payment methods take
Paying through your online bank account
Corporation Tax payments
VAT payments
PAYE and CIS references
Paying from an overseas bank account
How to check HMRC received the payment
If you cannot pay in full
Payment safety checklist
Official guidance

Paying HMRC on time requires the correct tax-specific reference as well as the right amount. A payment sent before the deadline can still be allocated late or to the wrong account if the reference is incorrect. This 2026/27 guide covers payment methods, processing times, checks and common reference errors.

For a calendar of when liabilities fall due, see our separate UK tax deadlines guide.

Choose the correct tax payment service

Liability	Typical reference	Important point
Self Assessment	10-digit UTR followed by “K”	Use the individual taxpayer’s reference
Corporation Tax	17-character accounting-period reference	It changes for each accounting period
VAT	9-digit VAT registration number	Direct Debit timing follows the VAT return
PAYE	13-character Accounts Office reference plus period digits where required	Period suffix determines month or quarter allocation
CIS	PAYE Accounts Office reference	CIS deductions are normally paid with PAYE liabilities
Simple Assessment	Reference on the PA302 letter	Do not substitute a Self Assessment UTR

Copy the reference from the current HMRC notice or online account. Do not rely on a bank template created for a different company, period or taxpayer.

Self Assessment payment methods

HMRC currently offers:

payment through an online or mobile bank account;
online or telephone banking using Faster Payments;
CHAPS;
online debit or corporate credit card;
Bacs;
single Direct Debit;
payment at a bank or building society with an HMRC paying-in slip;
cheque by post, allowing additional time.

You can make several instalments before the deadline. This does not create a formal Time to Pay arrangement for any balance remaining after the due date.

How long payment methods take

Method	Typical time to allow
Online bank account, Faster Payments, CHAPS, online card	Same or next day, subject to bank limits and HMRC guidance
Bacs	3 working days
Existing HMRC Direct Debit	3 working days
First Direct Debit setup	5 working days
Cheque	Allow posting and clearing time stated by HMRC

If a deadline falls on a weekend or bank holiday, ensure funds reach HMRC on the preceding working day unless the chosen instant method is accepted under HMRC’s published exception. Bank transfer limits can prevent a last-minute payment even where Faster Payments is technically available.

Paying through your online bank account

Start from the official GOV.UK payment page or HMRC app.
Select “pay by bank account”.
Review the tax, amount and reference.
Follow the secure redirect to your bank.
Approve the payment and save the confirmation.
Check the payment has left the bank.

The bank payment is usually instant but can take up to two hours to display in the bank account. HMRC’s online account can take up to seven days to show an electronic payment.

Corporation Tax payments

Companies must pay Corporation Tax electronically. Use the 17-character reference for the exact accounting period, found on the notice to deliver, reminder or Corporation Tax online statement. The reference changes each period; reusing last year’s reference can misallocate the payment.

Most companies pay nine months and one day after the accounting period ends, while large and very large companies can pay quarterly instalments. Filing the Company Tax Return and paying the liability have different deadlines.

VAT payments

The VAT payment must clear HMRC by the deadline shown for the return. A Direct Debit is collected automatically after the filing deadline where correctly established, but businesses should confirm the mandate and sufficient funds. Annual Accounting and payments-on-account regimes have different schedules.

HMRC does not use VAT Direct Debit bank details for VAT repayments; repayment bank details are maintained separately in the VAT account.

PAYE and CIS references

The PAYE Accounts Office reference identifies the employer. For electronic payments, a four-digit period suffix may be needed to allocate the payment to the correct tax month or quarter. Paying the right total with the wrong suffix can leave one period apparently unpaid and another in credit.

Separate earlier-year, settlement agreement, penalty or PAYE Settlement Agreement payments can require different references. Check the applicable GOV.UK service.

Paying from an overseas bank account

Use HMRC’s international IBAN and BIC for the relevant tax and include the exact reference. Allow for correspondent-bank delays, currency conversion and charges so HMRC receives the full sterling amount. Confirm bank details only through GOV.UK; payment-fraud messages often imitate HMRC.

How to check HMRC received the payment

retain the bank confirmation and transaction ID;
check that funds left the correct account;
review the relevant HMRC online tax account;
allow published processing time before duplicating a payment;
if still missing, confirm the reference used and contact the bank first;
contact HMRC with the date, amount, reference and bank evidence where reallocation is needed.

A payment appearing in the bank does not prove it was allocated to the intended HMRC liability.

If you cannot pay in full

File returns on time even if payment is unaffordable. Interest normally runs from the due date, and late-payment penalties can arise. HMRC may agree Time to Pay based on the amount, compliance history, affordability and available assets. Contact HMRC before the deadline where possible and prepare an income-and-expenditure proposal.