How to pay your self assessment tax bill

The deadline is the date HMRC must receive the money, not the date you send it. GOV.UK groups the payment methods by how quickly they usually arrive. You can no longer pay at the Post Office.

Bank transfer is the most common method. GOV.UK gives these account details for self assessment payments:

• sort code 08 32 10, account number 12001039, account name HMRC Cumbernauld
• sort code 08 32 10, account number 12001020, account name HMRC Shipley

The reference is your 10-digit Unique Taxpayer Reference followed by the letter K, so 11 characters in total. The reference is how HMRC matches the money to your account, so copy it from an HMRC letter or your online account rather than from memory. Rather than relying on details copied from elsewhere, check them on GOV.UK's bank details page before you pay.

If you are an employee or get a company pension, HMRC can collect a smaller bill through your PAYE tax code instead of you paying it in one go. GOV.UK sets out the main conditions:

• you owe less than £3,000 on your tax bill
• you already pay tax through PAYE
• you sent a paper return by 31 October or an online return by 30 December

You cannot make a part payment to bring a bill under £3,000, and GOV.UK says you cannot use this route if you do not have enough PAYE income for HMRC to collect it, if you would pay more than 50% of your PAYE income in tax, or if you would end up paying more than twice as much tax as you normally do. For a 2025 to 2026 return, the online date to meet is 11:59pm on 30 December 2026. Our self assessment deadlines guide shows the equivalent dates for later years.

HMRC's Budget Payment Plan lets you pay weekly or monthly by Direct Debit, and GOV.UK says your payments will be used against your next tax bill. To join, you must be up to date with any payments from your last self assessment bill. It suits people who would rather put money aside automatically than face a lump sum in January and July, particularly if they also make payments on account.

GOV.UK says that if you cannot pay your tax bill in full, you may be able to set up a payment plan to pay it in instalments, and HMRC will check that a plan is affordable for you. There is an online service to check if you are eligible and set one up. GOV.UK says you will need the reference number for the tax you cannot pay, UK bank details you are authorised to set up a Direct Debit from, and details of your income and spending. If you have savings or assets, HMRC will expect you to use them to reduce the debt as much as possible. If no plan can be agreed, HMRC will ask you to pay the full amount.

Act early. Late payment penalties of 5% of the unpaid tax apply at 30 days, 6 months and 12 months, and interest is charged at the late payment rate, which was 7.75% from 9 January 2026. Our guide to self assessment penalties and interest explains how those charges build up.

What we have set out here is general information, not tax advice. An accountant can work out the bill, tell you what is due and when, and help you plan for payments on account, though the payment itself still comes from you. Our self assessment tax returns page explains what that service covers. Send us an enquiry through get in touch and, where we can, we will put you in touch with a local accountant, though we cannot promise one will be free.