Paying PAYE National Insurance and Construction industry scheme CIS electronically online

You need to pay on time to avoid penalties. The due payment date is: for deductions up to the 5th of the month by the 19th of the same month.

Quote your Accounts office reference number

The three points of reference which you will need are shown on the front of your P30 yellow Payslip Booklet.

With all payment methods you need to quote your Accounts Office reference number. There are two numbers with every payroll scheme:

the scheme number and the Accounts Office reference number.

Where you are also in the Construction industry scheme CIS the same two numbers will also apply to CIS.

All payrolls are allocated to one of two Accounts Offices, Cumbernauld or Shipley. Refer to your P30 yellow Payslip Booklet or preprinted envelopes to establish whether it is 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: http://www.hmrc.gov.uk/payinghmrc/paye.htm#2

HMRC's bank account details

Cumbernauld Accounts Office
Sort code: 08 32 10
Account number: 12001039
Account name: HMRC Cumbernauld

Shipley Accounts Office
Sort code: 08 32 10
Account number: 12001020
Account name: HMRC Shipley


If you need assistance or advice about payment please contact the HMRC Help Desk on 0845 302 1423. Opening times: 08:00 to 17:00 Monday to Friday.

To go into HMRC BillPay: https://www.billpayment.co.uk/hmrc/scripts/index.asp

Paying PAYE NI by Bank Giro

Using the P30 yellow Payslip Booklet. Also at Post Offices or by post. Bank references shown on these pay slips should not be used for other banking purposes.

Please contact us about Payroll and paying PAYE NI and CIS