How to pay Self Assessment (and prove you paid)

When Self Assessment tax is due

The main Self Assessment payment deadline is normally 31 January. This covers any balancing payment for the previous tax year and, where relevant, your first payment on account. A second payment on account is normally due by 31 July.

Ways to pay HMRC

HMRC supports several payment methods, including online bank payment, Faster Payments, CHAPS, debit or corporate credit card, Direct Debit, Bacs and cheque. The fastest methods are usually same day or next day, while Direct Debit and Bacs can take several working days.

Use the official GOV.UK Self Assessment payment service or your HMRC online account, and check the processing time before the deadline.

How long each payment method takes

HMRC says the time you need depends on how you pay:

• Same or next day: online bank account approval or Faster Payments, CHAPS, debit or corporate credit card online, or at your bank or building society with a paying-in slip.
• 3 working days: Bacs, or Direct Debit if you have set one up with HMRC before.
• 5 working days: Direct Debit if you have not set one up with HMRC before.

If the deadline falls on a weekend or bank holiday, make sure your payment reaches HMRC on the last working day before it. Faster Payments and card payments are the exceptions. HMRC accepts a card payment on the date you make it, even on a weekend or bank holiday. There is no fee for a personal debit card. Corporate cards carry a non-refundable fee and personal credit cards are not accepted. You can no longer pay at the Post Office.

Paying in instalments, by cheque or through your tax code

Weekly or monthly payments

You can pay your bill in instalments before the deadline. To pay weekly or monthly towards your next bill, set up a Budget Payment Plan by Direct Debit in your HMRC online account. You must be up to date with payments from your last bill, and you can pause payments for up to 6 months. If the plan does not cover the whole bill, you pay the difference by the deadline.

Cheque by post

You can post a cheque payable to 'HM Revenue and Customs only' with your 11-character payment reference written on the back. It must reach HMRC by the deadline, so post it early. GOV.UK gives the current address.

Through your tax code

If you owe less than £3,000 and already pay tax through PAYE, you can have the bill collected through your tax code. You must have filed a paper return by 31 October or an online return by 30 December. HMRC collects it automatically if you meet all three conditions, unless you opted out on your return, and takes it from your salary or pension in equal instalments over 12 months. It is not available if you do not have enough PAYE income or if you would pay more than 50% of your PAYE income in tax.

See also payments on account and what happens if you pay late.

Use the right payment reference

The payment reference matters because it tells HMRC which taxpayer and which account to allocate the payment to. Before paying, check the reference shown in your HMRC online account or Self Assessment statement.

If a client pays from a business bank account or a joint account, we still recommend saving the confirmation against the taxpayer's Self Assessment records so it is easy to prove later.

For bank transfers, Direct Debit and card payments, HMRC asks for your 11-character payment reference. This is your 10-digit Unique Taxpayer Reference (UTR) followed by the letter K, with no spaces. You can find it in your HMRC online account, in the HMRC app, or on the paying-in slip if you still get paper statements. If you use the wrong reference, the payment can be delayed or used to pay a different tax bill. If that happens, contact Self Assessment general enquiries and ask for it to be moved.

How to prove you paid

• Save the bank confirmation or card receipt.
• Record the amount, date, payment method and HMRC reference used.
• Check your HMRC online account after the expected processing time.
• Online and electronic payments sent in the last 7 days show under 'Your balance'. It can take up to 7 days to appear in 'View payments and credits'. If it is not there after 7 days, check with your bank that the payment was sent.
• Keep proof with your tax return records for the year.

If you cannot pay in full

Do not ignore the deadline. File the return, pay what you can, and speak to HMRC or your accountant about the next step. Depending on the circumstances, a Time to Pay arrangement may be available. Read about Time to Pay.

For official payment methods and processing times, see GOV.UK guidance on paying your Self Assessment bill.