Paying PAYE National Insurance NIC
and Construction industry scheme CIS electronically online
Payment on time
You need to pay on time to avoid penalties. The due monthly payment date is: for deductions up to the 5th of the month by the 19th of the same month. Pay online the date is more predictable.
Quote your PAYE Accounts office reference number and month number
The three points of reference which you will need are shown:
On the front of your P30 yellow Payslip Booklet.
Or on the P30B letter Paying PAYE electronically, issued between February and April each year, if you have switched to electronic payment.
Cancel the future issue of unwanted P30 yellow Payslip Booklets:
Stop HMRC sending a payment booklet
There are two numbers with every payroll scheme
With all payment methods you need to quote your Accounts Office reference number. There are two numbers with every payroll scheme:
the PAYE Employer reference number (ERN) previously known as the scheme number and
the PAYE Accounts Office reference number.
Where you are also in the Construction industry scheme CIS the same two numbers will also apply to CIS.
The month number: is first 13 for tax year 2012/13 and 14 for tax year 2013/14 then the month number 01 to 12
so February 2013 is 13 11 (tax year xx/13 month 11) and May 2013 is 14 02 (tax year xx/14 month 02).
The month end: Not forgetting that all months end on the 5th of the following month so February ends 5th March and May ends 5th June.
Amounts are payable on the 5th of the month; overdue 14 days later, 19th of the month.
PAYE office:
All payrolls are allocated to one of two Accounts Offices
All payrolls are allocated to one of two Accounts Offices, PAYE Cumbernauld or Shipley.
Refer to your P30 yellow Payslip Booklet - yellow book or preprinted envelopes,
or P30B letter Paying PAYE electronically,
to establish whether it is PAYE Shipley or Cumbernauld.
If this is not possible HMRC seem to prefer payments to be made to Cumbernauld.
There is no penalty for paying the wrong office and you can expect your funds to be correctly allocated if you provide the right reference number.
By Direct Debit
You can pay by direct debit. The amount and timing of the payment remains in your hands and is subject to a monthly input of information. We can do this for you or you can find out how on: https://www.gov.uk/pay-paye-tax/direct-debit
HMRC's bank account details
Cumbernauld Accounts Office references
Sort code: 08 32 10
Account number: 12001039
Account name: HMRC Cumbernauld
Payments from abroad quote:
International Bank Account Number (IBAN) GB74CITI08321012001039
SWIFT Bank Identifier Code (BIC): CITIGB2L
- Cumbernauld help
- HMRC St Mungo's Road, Cumbernauld, Glasgow G67 1YZ
- Shipley help
- HMRC Victoria Street, Shipley, West Yorkshire BD98 8AA
- The telephone number for these offices has been discontinued.
Shipley Accounts Office references
Sort code: 08 32 10
Account number: 12001020
Account name: HMRC Shipley
Payments from abroad quote:
International Bank Account Number (IBAN) GB05CITI08321012001020
SWIFT Bank Identifier Code (BIC): CITIGB2L
Paying PAYE NI by internet, telephone banking or Bacs Direct Credit
Normally takes three bank working days for payment to reach HMRC
Worldpay:
Paying Self Assessment Tax by debit card or credit card over the internet
(American Express Amex or Diners Club are not accepted)
The payment accounts office Cumbernauld or Shipley is not specified using this method
Pay HMRC by debit card - no charge
Credit card payments are subject to a non-refundable transaction fee according to the card used.
Worldpay; it is counted as paid the same day
Worldpay; it is counted as paid the same day; although the bank processing time could be three to five days.
The HMRC Help Line telephone number has been discontinued.
To go int HMRC Worldpay: https://www.tax.service.gov.uk/pay-online/epaye
Paying PAYE NI by CHAPS transfer
Same day provided you initiate payment within the time specified by your bank, usually between 9.00 am and 3.00 pm.
Paying PAYE NI by Bank Giro
PAYE NI payment book
Using the P30 yellow Payslip Booklet - yellow book. Also at Post Offices or by post.
Bank references shown on these pay slips should not be used for other banking purposes.
Time to pay:
HMRC Business Payment Support Service Help Line 0300 200 3835
Payment plan
There is a formal initiative and time to pay helpline for businesses who anticipate needing time to pay. By entering into a time to pay agreement in advance of the due date for VAT and income tax, and adhering to the terms of the agreement, you can avoid VAT late payments penalties and income tax late payment penalties .
You then need to contest and appeal any notices you should subsequently receive. Time to Pay arrangement are often not advised to other parts of HMRC. Ignoring subsequent notices can result in bailiff action.
The scheme started November 2008 and by the end of June 2011: 444,400 proposals were agreed (95% of proposals) and 23,300 were refused. It is estimated that 87% of tax agreed under these arrangements had been paid by June 2011; being £6.7 billion.
It was announced in July 2011 that no further statistics will be issued but "There are no plans to close the Business Payment Support Service or change HMRC's Time to Pay policy or approach".
Tax losses
You can carry tax losses back into previous years.
If you are incurring tax losses in the current year these can be taken into account in Business Payment Support arrangements in respect of overdue and unpaid profit taxes.
You need reliable accounting records to demonstrate this to HMRC.
