Certain details are always required in order to make payments to HMRC.
- The HMRC account number and sort code (specifies where the payment should go)
- Your reference number (tells HMRC who has sent the payment)
HMRC Accounts & Sort Codes
HMRC has two different accounts that your tax can be paid into. Your bill will tell you which account to pay in to. If you do not have a bill, or you’re not sure, HMRC recommends using HMRC Cumbernauld.
HMRC Cumbernauld - Account number: 12001039 / Sort Code: 08 32 10
HMRC Shipley - Account number: 12001020 / Sort Code: 08 32 10
Please note: If you are paying Class 2 National Insurance (if you do not pay through Self Assessment) then you will need a different account. This can be found on your slip.
You reference number is found on your paying in slip or in you online HMRC account.
Self Assesment: this is your 10-number Unique Taxpayer Reference (UTR) followed by the letter K (ex: 1234567891K). You must remember to add the "K" to the end of the 10 digits.
Corporation tax: this is your 17-character payslip reference for the accounting period you’re paying.