• Friday Dec, 03, 2021

References To Use When Paying Hmrc

Coronavirus Additional Support

Reminder to use the correct reference when paying HMRC!


HMRC’s method of reconciling receipts of tax against tax payers liabilities are very particular. For example:

• When paying Self Assessment you must use your UTR with a K at the end

• When paying PAYE you must use your accounts office reference number with extra 4 digits for the month and tax year – e.g November 21 will be 0822

• When paying VAT you must user your VAT number followed with extra 4 digits for the quarter end and tax year e.g December 21 will be 0922

• When paying your Corporation Tax you will need a 17 digit reference, the first 10 digits will be your Company’s UTR and the last 7 digits relate to the tax year of which you are paying. E.g 0123456789A00001A


Failure to do so will confuse HMRC’s accounts payable system and you or your small business could end up with extra interest payable or even penalties and surcharges paid on liabilities which cannot be matched!

Furthermore, the extra admin time calling HMRC to reconcile the payments can be a real burden.

Remember, you can pay by bank transfer, debit card or even cheque. Just remember to use the correct reference!


If you need help getting the correct references on when paying HMRC don’t hesitate to contact us today.


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