Direct Debit

Set up a Direct Debit through your business’s to make a single payment. This means you’ll need to set up a payment each time you pay HMRC through Direct Debit.

Use your reference number

You’ll need your 14-character PAYE Settlement Agreement (PSA) reference number starting with X when you pay. You’ll find this on the payslip HMRC sent you.

If you do not have your PSA reference number, contact the�HMRC employer helpline.

Do not use your PAYE Accounts Office reference number. Your payment may be delayed if you use the wrong reference.

How long it takes

Allow 5 working days to process a Direct Debit the first time you set one up. It should take 3 working days next time if you’re using the same bank details.

If you pay PAYE or Class 1 National Insurance contributions by Direct Debit, make a separate Direct Debit payment for your PSA.

If you’ve not used your Direct Debit for 2 years or more, check with your bank that it’s still set up.