Paying tax paying electronically or by cheque
In the absence of a payslip are you looking for information to help your clients pay their tax? We set out some links to help you.
Paying tax electronically
The HMRC website provides bank account details for both Shipley and Cumbernauld. If you do not know which bank account to use HMRC has asked that you make the payment to the Cumbernauld account, see How to Pay Self Assessment for the bank account details.
Paying tax by cheque
If you are paying by cheque and do not have a pre-addressed HMRC envelope payment should be sent to:
HM Revenue and Customs
For those clients without a payslip use the blank payslip SA361
If your client does not have a UTR
HMRC has provided details of how to pay if your client does not yet have a UTR. You should use the blank payslip and complete the box asking for the National Insurance number. The cheque should be made payable to 'HM Revenue & Customs only (National Insurance number XXXXXXXX)'. It is important that the National Insurance number is on the face of the cheque not on the back.
Follow this link to HM Revenue & Customs SA service issues page.