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How do I pay my tax bill? PDF Print E-mail

Please click the link below for information on how and where to make payment to HM Revenue & Customs:
http://www.hmrc.gov.uk/howtopay/menu.htm

Self Assessment (SA)
You can pay through your bank’s Internet/Telephone banking service or by Debit Card over the Internet. HM Revenue & Customs also accepts payment by Bank Giro or at the Post Office.

If you are paying by cheque, please post your payment to the Accounting & Payments Service, Accounts Office at Shipley. This office has systems which process your payment automatically which means your account is brought up to date promptly. 

Corporaton Tax
You can pay by BACS Direct Credit, Internet or Telephone banking, or CHAPS. HM Revenue & Customs can also accept payment by Bank Giro or at the Post Office.

Note: You cannot pay Corporation Tax by Debit Card over the internet (BillPay).

If you are paying by cheque, please post your payment to the Accounts Office at Shipley. This office has systems which process your payment automatically which means your account is brought up to date promptly.

Addresses for Accounts Office 
The addresses to send payment to are as follows:

Accounts Office Shipley
HM Revenue & Customs
Accounts Office
Bradford BD98 1YY

Accounts Office Cumbernauld
HM Revenue & Customs
Accounts Office
Bradford BD98 1GG

Accounts Office Newcastle
HM Revenue & Customs
Longbenton
Newcastle upon Tyne
NE98 1ZZ

VAT 

You can pay by Direct Debit, BACS, CHAPS, Electronic payments from abroad or Bank Giro.

Direct Debit

Payment by Direct Debit is only available if you enrol for the VAT Online Return Service and submit your return electronically. The VAT Online Direct Debit method of payment is not available to you if you use the Annual Accounting Scheme, or are required to make Payment on Account and submit quarterly returns. Further information is available in our Direct Debit Frequently Asked Questions.

Setting up a Direct Debit instruction
With VAT Online, you access Direct Debit via the 'submit returns' link on the 'my services' home page. This takes you to the VAT Online return home page where you will have the option to set up a Direct Debit Instruction (DDI) online.

If you are the authorised signatory you can complete the DDI online, otherwise, you will be able to print out a paper copy to complete and return by post. We will send you an acknowledgement of receipt for your DDI, which will tell you its effective start date.

Payment date
If you are eligible to pay by VAT Online Direct Debit, you will receive an extra seven calendar days from the standard due date for your return to reach us. It will be a further three working days before we collect payment from your Bank account.

Late returns and payments
You will  be notified if your return and/or payment is received late, and you may be liable to a surcharge. You can find out more about this is in Notice 700/50 Default Surcharge. It is therefore in your own interest to make sure that your returns are submitted and payments made on time.

Important: If you have recently submitted your VAT Online return, or are about to do so and the DDI will not take effect in time, please ensure that you pay any outstanding VAT by one of the other electronic methods available to you.

'Nil' or claim returns
The seven day extension for the submission of the return is not applicable if you submit a 'Nil' or claim return.

BACS

Making a payment
All banks and building societies that offer payment by BACS Direct Credit, using Internet or Telephone banking can accept VAT payments.

When you pay by this method funds are transferred automatically from your bank account to ours. You tell your Bank when to make the transfer.

It normally takes three bank working days for payment to reach us, but some Banks or Building Societies take longer. You should check with your Bank or building society to see how long they take to transfer payment, and details of their cut off time for initiating a payment.

Payment date

Additional time
When paying by BACS Direct Credit you may receive up to seven extra calendar days from the standard due date for your return and payment to reach us.

You must ensure that your payments are in our bank account (cleared funds) by the seventh calendar day after the standard due date, or you will be in default and may be liable to a surcharge for late payment.

If the seventh day falls on a weekend or bank holiday, your payment must be in our bank account by the previous working day.

Bank account details
When using this electronic payment method you will need to provide your Bank or Building society with the HM Revenue & Customs's bank account details shown below:

Bank of England
Threadneedle Street
LONDON
EC2R 8AH

Sort Code: 10 00 00
Account No: 52055000
Account name: HMCE VAT

Reference number
You must also provide your Bank with details of your VAT registration number, which they must quote as the payment reference. The VAT registration number is made up of nine digits, for example 123 4567 89.

It is important that you show your registration number with no gaps between the characters. Without the VAT registration number the HM Revenue & Customs' computer system will be unable to update your payment automatically to your account. Delays could then occur in updating your account manually, resulting in inappropriate surcharge notices or requests for payment being issued.

Late returns and payments
You will be notified if your return and/or payment are received late, and you may be liable to a surcharge. You can find out more about this is in Notice 700/50 Default Surcharge. It is therefore in your own interest to make sure that your returns and payments are received by HM Revenue & Customs on time.

'Nil' or claim returns
The seven day extension for the submission of the return is not applicable if you submit a 'Nil' or claim return.

CHAPS

Making a payment
The CHAPS system enables you to tell your Bank to make an immediate payment. You know for certain that the payment will reach us on the day the Bank makes the payment.

CHAPS payments are significantly more expensive than other payment methods, but may be of benefit if you make very large payments. HM Revenue & Customs receive same day value as long as you initiate payment within the time specified by your Bank (usually 09:00 - 15:00 hrs).

Payment dates

Additional time
When paying by CHAPS you may receive up to seven extra calendar days from the standard due date for your return and payment to reach us.

You must ensure that your payments are in our bank account (cleared funds) by the seventh calendar day after the standard due date, or you will be in default and may be liable to a surcharge for late payment.

If the seventh day falls on a weekend or bank holiday, your payment must be in our bank account by the previous working day.

Bank account details
When using this electronics payment method you will need to provide your Bank of Building society with HM Revenue & Customs' bank account details.

HM Revenue & Customs' current bank details are:

Bank of England
Threadneedle Street
LONDON
EC2R 8AH

Sort Code: 10 00 00
Account No: 52055000
Account name: HMCE VAT

Reference number
You must also provide your Bank with details of your VAT registration number, which they must quote as the payment reference. The VAT registration number is made up of nine digits, for example 123 4567 89.

It is important that you show your registration number with no gaps between the characters. Without the VAT registration number HM Revenue & Customs's computer system will be unable to update your payment automatically to your account. Delays could then occur in updating your account manually, resulting in inappropriate surcharge notices or requests for payment being issued.

Late returns and payments
Your will be notified if your your return and/or payment are received late, and you may be liable to a surcharge. You can find out more about this is in Notice 700/50 Default Surcharge. It is therefore in your own interest to make sure that your returns and payments are received on time.

'Nil' or claim returns
The seven day extension for the submission of the return is not applicable if you submit a 'Nil' or claim return.

Electronic payments from abroad

Making a payment
Payments of VAT can also be made from non-UK based banks. Computerised systems are used to transfer funds from your bank to HM Revenue & Customs's bank. For further information about these services please contact your bank. You should also confirm with your bank how long they take to transfer payment and what their cut off time is for initiating payment.

These services enable you to tell your bank to make a payment on a specific date. You therefore know for certain on which day payment will reach HM Revenue & Customs.

Payment dates

Additional time
When paying electronically from abroad you may receive up to seven extra calendar days from the standard due date for your return and payment to reach us.

You must ensure that your payments reach the HM Revenue & Customs bank account (cleared funds) by the seventh calendar day after the standard due date, or you will be in default and may be liable to a surcharge for late payment.

If the seventh day falls on a weekend or bank holiday, your payment must be in HM Revenue & Customs's bank account by the previous working day.

Bank account details
When using this electronics payment method you will need to provide your bank or building society with the following HM Revenue & Customs's bank account details:

Bank of England
Threadneedle Street
LONDON
EC2R 8AH

IBAN Number: GB03BKEN10000052055000
BIC Code: BKENGB33
Account name: HMCE VAT

Reference number
You must also provide your Bank with details of your VAT registration number, which they must quote as the payment reference. The VAT registration number is made up of nine digits, for example 123 4567 89.

It is important that you show your registration number with no gaps between the characters. Without the VAT registration number there will be a delay in updating your account, resulting in inappropriate surcharge notices or requests for payment being issued.

Late returns and payments
You will be notified if your return and/or payment late are received late, and you may be liable to a surcharge. You can find out more about this is in Notice 700/50 Default Surcharge. It is therefore in your own interest to make sure that your returns and payments are received on time.

'Nil' or claim returns
The seven day extension for the submission of the return is not applicable if you submit a 'Nil' or claim return.
 
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