How to Pay Your Self Assessment Tax Bill

Self Assessment Payment Methods

HMRC accepts Self Assessment payments via several methods:

• ✓Online banking or bank transfer — fastest option; use your 10-digit UTR as the reference
• ✓HMRC website by debit or credit card — note that credit card payments are not accepted
• ✓Direct Debit — set up at least 3 working days before the deadline
• ✓Cheque — allow 3–5 working days delivery
• ✓HMRC app — view and pay your bill from the app

HMRC Bank Details for Self Assessment

To pay by bank transfer, use HMRC's Self Assessment bank account:

• •Sort code: 08-32-10
• •Account number: 12001039
• •Account name: HMRC Cumbernauld

Your payment reference must be your 10-digit UTR followed by K — for example, 1234567890K. Using the wrong reference can delay allocation of your payment and may result in a penalty even if the money arrives on time.

What Happens if You Pay Late?

HMRC charges interest on late Self Assessment payments from the day after the deadline at the Bank of England base rate plus 2.5%. There is no flat late payment penalty for Self Assessment (unlike late filing), but interest accrues daily until payment is received and allocated. Persistent non-payment leads to enforcement action.