When making a payment to HMRC you will need to provide your bank or building society with HMRC’s bank account details. Please refer to the back of your payment reminder to check which of the Accounts Offices below is relevant for you. If you have not received a payment reminder and are unsure which Accounts Office details you should use please use the Cumbernauld details.

When paying by internet or telephone banking you should only use the bank account details shown below and not the account number shown on the front of your HMRC payslip as this sort code is only for payments made by Bank Giro or at a Post Office.

Accounts Office	Sort Code	Account Number	Account Name
Cumbernauld	08-32-10	12001039	HMRC Cumbernauld
Shipley	08-32-10	12001020	HMRC Shipley

If your bank asks for the address of the bank to which payment is being made please use

Citi
Citgroup Centre
Canada Square
Canary Wharf
London
E14 5LB

 

Self Assessment

When making your Self Assessment payment you will need your Unique Tax Reference number (UTR), this is sometime referred to as your Self Assessment reference number. The reference number is made up of ten digits followed by the letter ‘K’, for example 1234567890K – this reference is only an example and should not be used to make a payment.

It is important that you show the reference with no gaps between the characters otherwise it could lead to delays in updating your record.

For more details please click on the link more on paying self assessment.

 

Corporation Tax

When paying your Corporation Tax you will need to provide HMRC with your Corporation Tax reference number. The reference is made up of 17 characters, for example 1234005678A00101A – this reference is only an example and should not be used to make a payment. Your reference is specific to the accounting period you are paying so please quote it exactly.

If you don’t know your specific reference for the accounting period you want to pay you should contact HMRC on Tel 01236 785057. You will also need to provide HMRC with your ten-digit Unique Taxpayer Reference (UTR).

It is important that you show the reference number with no gaps between the characters – otherwise it could lead to delays in updating your record.

For more details please click on the link more on paying Corporation Tax.

 

PAYE and NIC

You must make you payment no later than the 22nd of the month following the end of the month or quarter to which it relates, if paying electronically. If you are making a postal payment then this deadline is reduced to the 19^th.

If you are a large employer (250 or more employees) you must pay electronically.

If you estimate that your total payment will be on average less that £1,500 per month, you can choose to make quarterly rather than monthly payments. Green Accountancy will advise our clients if they should pay their PAYE and NIC monthly or quarterly.

When making your current monthly or quarterly payments you’ll need to provide your Accounts Office reference number, this will be in the format 123PA00012345 – this reference is only an example and should not be used to make a payment. You should also append the tax year and tax month. For example if making a payment for April 2011 append 1201 to your Account Office reference number.

For more details please click on the link more on paying PAYE and NIC.

 

VAT

From 1 April 2010 it will be mandatory for all VAT-registered traders with a turnover of £100,000 or more, plus any newly registered traders (regardless of turnover), to submit their returns online and pay electronically.

The due date for filing online and paying electronically is a month and 7 days of the period end date. For example for the quarter ended 31 March 2011, the due date is 7th May 2011.

We recommend that our clients pay their VAT by Direct Debit as you can then pay the amount owe when you submit your VAT return electronically.  To do this you will need to have registered for the VAT Online service. To register please click here.

If paying by some other method you will need your VAT registration number. This is made up of nine digits, for example 123456789 – this reference is only an example and should not be used to make a payment. This must be entered without spaces.

This will need to be paid into the following account.

Sort code	Account number	Account name
08-32-00	11963155	HMRC VAT

If your bank asks for the address of the bank to which payment is being made please use

Citi
Citgroup Centre
Canada Square
Canary Wharf
London
E14 5LB

For more details please click on the link more on paying VAT.