Paying Self Assessment Tax - by cheque, telephone or electronically online
You need to pay any Self Assessment tax due on 31st January and 31st July. Daily interest is charged after these dates. Any interest paid may be an allowable expense in your self employed sole trader or partnership accounts but penalties are not allowable.
If you need time to pay see Time to pay tax.
There will be a 5% penalty on 2009/10 tax paid later than 28th February 2011. Tax should be paid even if you do not receive a statement or even if the return has not been filed. Interest will be charged on all tax and penalties paid later than normal due dates. See more details of Self Assessment penalties.
Self Assessment Tax
You should always quote your ten figure UTR Unique Taxpayer Reference without gaps and adding a K at the end.
if you are a self employed sole trader the same as for PAYE NIC and CIS
Cumbernauld Accounts Office
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
Shipley Accounts Office
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
If you need both time to pay an existing liability and wish to progress onto making regular payments in advance telephone the HMRC Payment Helpline 0845 366 1204.
Please contact us about paying Self Assessment Tax