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   Pay employers' PAYE: By debit or corporate credit card online - GOV.UK
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class=govuk-grid-column-two-thirds><div class="gem-c-title govuk-!-margin-top-8 govuk-!-margin-bottom-8"><h1 class="gem-c-title__text govuk-heading-xl">Pay employers' PAYE</h1></div><a class="gem-c-skip-link govuk-skip-link govuk-!-display-none-print"href=#guide-contents> Skip to contents of guide </a><aside class=part-navigation-container role=complementary><nav aria-label="Pages in this guide"class=gem-c-contents-list data-module=gem-track-click role=navigation><h2 class=gem-c-contents-list__title>Contents</h2><ol class=gem-c-contents-list__list><li class="gem-c-contents-list__list-item gem-c-contents-list__list-item--dashed"><a class="gem-c-contents-list__link govuk-link"data-track-action="content_item 1"data-track-category=contentsClicked data-track-label=/pay-paye-tax data-track-options={"dimension29":"Overview"} href=/pay-paye-tax> Overview </a><li class="gem-c-contents-list__list-item gem-c-contents-list__list-item--dashed"><a class="gem-c-contents-list__link govuk-link"data-track-action="content_item 2"data-track-options='{"dimension29":"Direct Debit"}'data-track-category=contentsClicked data-track-label=/pay-paye-tax/direct-debit href=/pay-paye-tax/direct-debit> Direct Debit </a><li class="gem-c-contents-list__list-item gem-c-contents-list__list-item--dashed"><a class="gem-c-contents-list__link govuk-link"data-track-action="content_item 3"data-track-options='{"dimension29":"Approve a payment through your online bank account"}'data-track-category=contentsClicked data-track-label=/pay-paye-tax/approve-a-payment-through-your-online-bank-account href=/pay-paye-tax/approve-a-payment-through-your-online-bank-account> Approve a payment through your online bank account </a><li class="gem-c-contents-list__list-item gem-c-contents-list__list-item--dashed"><a class="gem-c-contents-list__link govuk-link"data-track-action="content_item 4"data-track-options='{"dimension29":"Make an online or telephone bank transfer "}'data-track-category=contentsClicked data-track-label=/pay-paye-tax/bank-details href=/pay-paye-tax/bank-details> Make an online or telephone bank transfer </a><li class="gem-c-contents-list__list-item gem-c-contents-list__list-item--dashed gem-c-contents-list__list-item--active"aria-current=true>By debit or corporate credit card online<li class="gem-c-contents-list__list-item gem-c-contents-list__list-item--dashed"><a class="gem-c-contents-list__link govuk-link"data-track-action="content_item 6"data-track-options='{"dimension29":"At your bank or building society"}'data-track-category=contentsClicked data-track-label=/pay-paye-tax/bank-or-building-society href=/pay-paye-tax/bank-or-building-society> At your bank or building society </a><li class="gem-c-contents-list__list-item gem-c-contents-list__list-item--dashed"><a class="gem-c-contents-list__link govuk-link"data-track-action="content_item 7"data-track-options='{"dimension29":"By cheque through the post"}'data-track-category=contentsClicked data-track-label=/pay-paye-tax/by-post href=/pay-paye-tax/by-post> By cheque through the post </a><li class="gem-c-contents-list__list-item gem-c-contents-list__list-item--dashed"><a class="gem-c-contents-list__link govuk-link"data-track-action="content_item 8"data-track-options='{"dimension29":"Check your payment has been received"}'data-track-category=contentsClicked data-track-label=/pay-paye-tax/check-payment-received href=/pay-paye-tax/check-payment-received> Check your payment has been received </a><li class="gem-c-contents-list__list-item gem-c-contents-list__list-item--dashed"><a class="gem-c-contents-list__link govuk-link"data-track-action="content_item 9"data-track-options='{"dimension29":"Tell HMRC no payment is due"}'data-track-category=contentsClicked data-track-label=/pay-paye-tax/tell-hmrc-no-payment-due href=/pay-paye-tax/tell-hmrc-no-payment-due> Tell HMRC no payment is due </a></ol></nav></aside></div><div class=govuk-grid-column-two-thirds id=guide-contents><h1 class=part-title>By debit or corporate credit card online</h1><div class="gem-c-govspeak govuk-govspeak direction-ltr disable-youtube"data-module=govspeak><p>You can <a href=https://www.tax.service.gov.uk/pay-online/epaye rel=external> pay online </a> .<p>There’s a fee if you pay by corporate credit card or corporate debit card. The fee is not refundable.<p>There’s no fee if you pay by personal debit card.<div class="application-notice info-notice"aria-label=Information role=note><p>You cannot pay by personal credit card.</div><p>If you’re unable to pay your employers’ <abbr title="Pay As You Earn"> PAYE </abbr> bill in full by card, you should use <a href=/pay-paye-tax/overview> another payment method </a> like a bank transfer.<h2 id=reference-number>Reference number</h2><p>You’ll need to use your 13-character accounts office reference number as the payment reference. You can find this on the letter HM Revenue and Customs ( <abbr title="HM Revenue and Customs"> HMRC </abbr> ) sent you when you first registered as an employer.<h2 id=how-long-it-takes>How long it takes</h2><p>Allow 3 working days for your payment to reach <abbr title="HM Revenue and Customs"> HMRC </abbr> ’s bank account.<h2 id=early-or-late-payments>Early or late payments</h2><p>Make sure you enter the correct year and month the payment is for in the separate boxes provided.<h2 id=pay-for-the-previous-tax-year>Pay for the previous tax year</h2><p>Select the previous tax year and ‘month 12’ for the last tax year. 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  "name": "Pay employers' PAYE",
  "datePublished": "2014-06-25T18:00:38.000+00:00",
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  "text": "How to pay PAYE and National Insurance for employers, including Construction Industry Scheme, student loan deductions, reference numbers, bank details, deadlines and payment booklets",
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  "articleBody": "\u003cp\u003eYou can \u003ca rel=\"external\" href=\"https://www.tax.service.gov.uk/pay-online/epaye\"\u003epay online\u003c/a\u003e.\u003c/p\u003e\n\n\u003cp\u003eThere’s a fee if you pay by corporate credit card or corporate debit card. The fee is not refundable.\u003c/p\u003e\n\n\u003cp\u003eThere’s no fee if you pay by personal debit card.\u003c/p\u003e\n\n\u003cdiv role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\"\u003e\n\u003cp\u003eYou cannot pay by personal credit card.\u003c/p\u003e\n\u003c/div\u003e\n\n\u003cp\u003eIf you’re unable to pay your employers’ \u003cabbr title=\"Pay As You Earn\"\u003ePAYE\u003c/abbr\u003e bill in full by card, you should use \u003ca href=\"/pay-paye-tax/overview\"\u003eanother payment method\u003c/a\u003e like a bank transfer.\u003c/p\u003e\n\n\u003ch2 id=\"reference-number\"\u003eReference number\u003c/h2\u003e\n\u003cp\u003eYou’ll need to use your 13-character accounts office reference number as the payment reference. You can find this on the letter HM Revenue and Customs (\u003cabbr title=\"HM Revenue and Customs\"\u003eHMRC\u003c/abbr\u003e) sent you when you first registered as an employer.\u003c/p\u003e\n\n\u003ch2 id=\"how-long-it-takes\"\u003eHow long it takes\u003c/h2\u003e\n\u003cp\u003eAllow 3 working days for your payment to reach \u003cabbr title=\"HM Revenue and Customs\"\u003eHMRC\u003c/abbr\u003e’s bank account.\u003c/p\u003e\n\n\u003ch2 id=\"early-or-late-payments\"\u003eEarly or late payments\u003c/h2\u003e\n\u003cp\u003eMake sure you enter the correct year and month the payment is for in the separate boxes provided.\u003c/p\u003e\n\n\u003ch2 id=\"pay-for-the-previous-tax-year\"\u003ePay for the previous tax year\u003c/h2\u003e\n\n\u003cp\u003eSelect the previous tax year and ‘month 12’ for the last tax year. If you do not do this, your payment will go to the current tax year instead.\u003c/p\u003e\n\n"
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