January 2024 Quarterly payment is now due
Please pay on time to avoid penalties.

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 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.

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 2409

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 2409


BY Post


If you wish to pay by post Please send the P32 and add
your address
your telephone number


and make your cheque payable to 'HM Revenue & Customs Only'
Followed by your accounts office reference number this is on your membership letter