Quarterly Payments to HM Revenue & Customs

Way2paye will advise you quarterly via a form headed P32 of the payment that you need to make to HM Revenue & Customs.

The tax quarters end on

• 5 July
• 5 October
• 5 January
• 5 April

HM Revenue & Customs (HMRC) recommends that you now make all of your PAYE payments electronically.

How to pay HM Revenue & Customs

You can pay by debit or credit card over the internet visit https://www.tax.service.gov.uk/pay-online/epaye and follow the guidance. This is the most secure and efficient way to pay HMRC.

You will need to use your 13-character accounts office reference number as the payment reference and allocate your payment to the correct payment period. These can be found on your P32.

Direct payment

Via internet or telephone banking - Please find the details below required for your bank:

Accounts Office Cumbernauld
Payment Amount - As appropriate
Account Name - AO Cumbernauld
Account Number - 12001039
Sort Code - 08 32 10
Accounts Office Reference - Your unique number followed by the Tax year and pay period (i.e. April 2024 = 2412)

Accounts Office Shipley
Payment Amount - As appropriate
Account Name - AO Shipley
Account Number - 12001039
Sort Code - 08 32 10
Accounts Office Reference - Your unique number followed by the Tax year and pay period (i.e. April 2024 = 2412)

If you are a Client of Way2paye and have any queries to the above please do not hesitate to contact us.