1. Pay employers’ PAYE / CIS

  1. Overview
  2. Bank details for online or telephone banking, CHAPS, Bacs
  3. By debit or credit card online
  4. At your bank or building society
  5. At the Post Office
  1. Direct Debit
  1. By cheque through the post
  2. Check your payment has been received
  3. Tell HMRC no payment is due


  1. Bank details for online or telephone banking, CHAPS, Bacs

You can make a transfer from your bank account by Faster Payments, CHAPS or Bacs.

Sort code Account number Account name CHAPS instruction
08 32 10 12001039 HMRC Cumbernauld CHAPS form

If your account is overseas

Account number (IBAN) Bank identifier code (BIC) Account name
GB62BARC20114770297690 BARCGB22 HMRC Cumbernauld


  3.Reference number

You’ll need to use your 13-character accounts office reference number as the payment reference (example ref no. 120PT01363175).

You can find this on either:

  • the letter HMRC sent you when you first registered as an employer (keep this safe it is gold dust).
  • the front of your payment booklet or the letter from HMRC that replaced it

Your payment may be delayed if you use the wrong reference number.


You need to put this reference when paying the HMRC on the details above, DO NOT pay without this reference. It is recommended that you set up HMRC PAYE with the 13 character reference as a separate Payee on your bank account to avoid confusion with other taxes.