How to Pay Your Self Assessment Bill: Every Method, Reference and Deadline (2026/27)

HMRC's bank details, the UTR-plus-K reference, which methods clear same day, the 31 January and 31 July dates, paying via your tax code and what late costs.

2026/27 tax year

Self-employment & Sole Trader
Self-employed (SA)
UK-wide

Summary

Every payment needs your 11-character reference: your 10-digit UTR followed by the letter K. The wrong reference can delay the payment or send it to a different tax bill.
HMRC's accounts are sort code 08 32 10, account 12001039 (HMRC Cumbernauld) or 12001020 (HMRC Shipley); your bill says which, and if unsure either works.
Faster Payments, CHAPS, debit or corporate credit card, approving a payment through your online bank account, and paying at a branch with a paying-in slip reach HMRC the same or next day; Bacs and an existing Direct Debit take 3 working days; a first Direct Debit takes 5.
Bills are due by midnight on 31 January (balancing payment plus first payment on account) and 31 July (second payment on account). Payments on account apply unless last year's bill was under £1,000 or more than 80% of it was collected at source.
Late payment is charged interest at Bank Rate plus 4 percentage points (7.75% from 9 January 2026) and a 5% penalty on tax still unpaid at 30 days, 6 months and 12 months.

This guide is general information, not advice.

This is for anyone with a Self Assessment bill to settle: a balancing payment, a July payment on account, or a first bill. It sets out every method GOV.UK lists, the exact bank details and reference, how long each method takes, and what it costs to be late.

By the end you will know which method fits the day you are on, what to type in the reference field, and how to check the money landed. Why January bunches up is covered on the deadlines and payments on account page; this guide is the procedure.

Before you start

your 10-digit Unique Taxpayer Reference (UTR) - it is in your HMRC online account, the HMRC app and on any Self Assessment letter; if you have never had one, start with how to register for Self Assessment
your 11-character payment reference: the UTR followed by the letter K, found in your online account or on the paying-in slip if you get paper statements
the amount due and by when, from your online account under View statements or your paper Self Assessment statement
your Government Gateway sign-in details for Direct Debit, the Budget Payment Plan or paying by bank account, and your online banking login
the paying-in slip HMRC sent you, if you want to pay at a branch - you cannot pay at a bank or building society without one, and the Post Office no longer takes payments

Step-by-step

Confirm what you owe and when. The payments on account page tells you to sign in, open your latest return and select View statements to see payments on account already made and what is due next.
Get the reference right. Every payment page on GOV.UK repeats the same warning: use your 11-character reference, the 10-digit UTR followed by K. A wrong reference may delay the payment or use it to pay a different tax bill you owe, and moving it means contacting Self Assessment general enquiries.

Pick a method by how many days you have. The overview page groups them:

Reaches HMRC	Methods
Same or next day	approve a payment through your online bank account; online or telephone banking (Faster Payments); CHAPS; debit or corporate credit card online; at your bank or building society with a paying-in slip
3 working days	Bacs; Direct Debit you have used with HMRC before
5 working days	Direct Debit you have not set up with HMRC before

If the deadline falls on a weekend or bank holiday, the payment must reach HMRC on the last working day before, unless you pay by Faster Payments or card.

Bank transfer. The bank details page gives two accounts, both sort code 08 32 10: account 12001039, HMRC Cumbernauld, or account 12001020, HMRC Shipley. Your bill says which; if you have no bill or are unsure, pay into either. From overseas use BIC BARCGB22 with IBAN GB62 BARC 2011 4770 2976 90 (Cumbernauld) or GB03 BARC 2011 4783 9776 92 (Shipley); some banks charge if you do not pay in sterling. Faster Payments usually arrive the same or next day including weekends and bank holidays, CHAPS the same working day within your bank’s cut-off, Bacs in 3 working days.
Approve a payment through your online bank account. Start the payment from the pay by bank account page or the HMRC app, choose pay by bank account, and you are sent to your own banking to approve a payment to HMRC Shipley. GOV.UK says it is usually instant but can take up to 2 hours to show, and you can pick a date before the due date.
Card. On the card page a personal debit card carries no fee; a corporate credit or corporate debit card carries a non-refundable fee; a personal credit card is not accepted. HMRC accepts the payment on the date you make it, not the date it reaches their account, including weekends and bank holidays.
Direct Debit. Set up a single payment for 31 January through your online account, and another for a payment on account; each extra payment needs its own. The Direct Debit page says to allow 5 working days the first time and 3 working days after that with the same bank details, and to check with your bank if it has not been used for 2 years or more.
Cheque. Payable to HM Revenue and Customs only, with the 11-character reference on the back, posted to HMRC, Direct, BX5 5BD (no street, city or PO box needed). Include HMRC’s payslip if you were sent one; do not fold or fasten them. The cheque page says the payment must reach HMRC by the deadline.
At a branch. Only with a paying-in slip and only if you still get paper statements, by cash or cheque; the branch page says HMRC accepts it on the day you pay, Monday to Friday.
Check it arrived. The check payment page says electronic payments sent in the last 7 days show under Your balance in your online account, a processed payment can take up to 7 days to appear, and after 7 days with nothing showing you should check with your bank.

Paying through your PAYE tax code

If you also have a job or a company pension, HMRC can collect the bill through your tax code instead. The tax code page sets three conditions, all of which must hold: you owe less than £3,000 (a part payment to get under the line does not count), you already pay tax through PAYE, and you filed a paper return by 31 October or an online return by 30 December. HMRC then collects automatically in equal instalments over 12 months unless you asked it not to on the return. It will not where you lack enough PAYE income, would pay more than 50% of your PAYE income in tax, or would pay more than twice your normal tax. Class 2 National Insurance cannot go through the code unless it has been due since before 6 April 2015.

Budget Payment Plan

To spread next year’s bill, the pay weekly or monthly page lets you set up weekly or monthly Direct Debits towards the next bill, provided you are up to date with the last one. Sign in, choose Direct Debit, then Budget Payment Plan, and pick the frequency and amount. A shortfall is paid at the deadline, a credit can be refunded, and you can pause for up to 6 months. A bill you already cannot pay is a different thing: see if you cannot pay your tax bill on time.

Deadlines and what happens next

The deadlines page sets payment at 11:59pm on 31 January following the tax year; for 2025/26 that is 31 January 2027, and for 2026/27 the same rule gives 31 January 2028. There is a second deadline of 31 July if you make payments on account. The payments on account page says the two are required unless last year’s tax was less than £1,000 or more than 80% of it was collected outside Self Assessment, each is half of last year’s bill, and any shortfall is the balancing payment due the following 31 January.

Miss the date and two things run. Interest is charged on the amount owed at HMRC’s late-payment rate, which its interest rates page sets at Bank Rate plus 4 percentage points from 6 April 2025, showing 7.75% from 9 January 2026 at its 23 December 2025 update. The penalties page adds a penalty of 5% of the tax unpaid at 30 days, 6 months and 12 months, each payable within 30 days of the penalty notice; you can appeal with a reasonable excuse.

Common mistakes

Leaving off the K, or using the UTR alone. The reference is 11 characters. Without it the payment can be delayed or applied to another bill.
Setting up a first Direct Debit on 28 January. It needs 5 working days; Bacs needs 3. On the day itself, card is the only method GOV.UK says is accepted on the date you pay; Faster Payments, CHAPS and pay-by-bank usually arrive the same or next day.
Part-paying to get under £3,000 for the tax code route. The page says that does not qualify; the bill must be under £3,000 in its own right.
Forgetting 31 July. No return falls due with the second payment on account to remind you.

Worked example

GOV.UK’s own example on the payments on account page uses a first-year bill of £3,000 with no earlier payments on account. By 31 January you pay £4,500: the £3,000 bill plus a first payment on account of £1,500, half of it, towards the next year. On 31 July you pay the second £1,500. If the next year’s bill comes in above £3,000 you pay the excess as a balancing payment the following 31 January; if it is exactly £3,000 the only January payment is the next first payment on account. Paying the £4,500 by card on 31 January is accepted that day; Faster Payments usually arrive the same or next day, so leave a margin; Bacs sent that evening arrives late.

Self Assessment deadlines and payments on account 2026/27 - the timeline, three worked scenarios and Time to Pay.
Self Assessment 2026/27 - who must file and how.
How to register for Self Assessment - if you do not yet have a UTR.

Frequently asked questions

What reference do I use to pay my Self Assessment bill?

Your 11-character payment reference: your 10-digit Unique Taxpayer Reference followed by the letter K, with no spaces. It is in your HMRC online account and on the paying-in slip if you get paper statements. GOV.UK warns that a wrong reference can delay the payment or apply it to a different tax bill you owe; if that happens you contact Self Assessment general enquiries to have it moved.

Which HMRC account do I pay Self Assessment into, Cumbernauld or Shipley?

Your bill tells you which. If you do not have a bill or are not sure, GOV.UK says you can pay into either. Both use sort code 08 32 10: account 12001039 is HMRC Cumbernauld and 12001020 is HMRC Shipley. From an overseas account the BIC is BARCGB22 with IBAN GB62 BARC 2011 4770 2976 90 (Cumbernauld) or GB03 BARC 2011 4783 9776 92 (Shipley).

How late can I pay Self Assessment on 31 January and still be on time?

Faster Payments usually reach HMRC the same or next day including weekends and bank holidays, while a debit or corporate credit card payment is accepted on the date you make it. On deadline day, card is the only method GOV.UK says is accepted that same date. Bacs takes 3 working days, an existing Direct Debit 3 working days and a first Direct Debit 5 working days, so those must be started earlier. If the deadline falls on a weekend or bank holiday, GOV.UK says the payment must reach HMRC on the last working day before, unless you pay by Faster Payments or card.

Can I pay my Self Assessment bill through my PAYE tax code?

Yes if all three conditions hold: you owe less than £3,000 (a part payment to get under that does not count), you already pay tax through PAYE as an employee or on a company pension, and you filed a paper return by 31 October or an online return by 30 December. HMRC then collects it automatically in equal instalments over 12 months unless you opted out on the return. It is refused where you do not have enough PAYE income, would pay more than 50% of your PAYE income in tax, or would pay more than twice your normal tax. Class 2 National Insurance cannot be collected this way unless it has been due since before 6 April 2015.

What happens if I pay Self Assessment late?

Interest runs on the amount owed from the due date at HMRC's late-payment rate, which is Bank Rate plus 4 percentage points and was 7.75% from 9 January 2026. On top, GOV.UK lists penalties of 5% of the tax still unpaid at 30 days, 6 months and 12 months, each payable within 30 days of the penalty notice. If you cannot pay in full, HMRC may agree a payment plan; check its cannot-pay guidance before the deadline rather than after.