Domestic Payroll - Information for Employers - Page 4 of 11

Quarterly Payments to HM Revenue & Customs

Way2paye will advise you quarterly via a form headed P32 of the payment that you need to make to HM Revenue & Customs.

The tax quarters end on

5 July
5 October
5 January
5 April

If you pay via cheque payments must be made by the 19^th of the month, if you pay electronically payments must be paid by the 22^nd.

How to pay HM Revenue & Customs

Please note that there are two account offices:

Accounts Office Cumbernauld
Accounts Office Shipley.

We will let you know which office you are assigned to shortly after we have registered you with HMRC.

Direct payment

Via internet or telephone banking – Please find the details below required for your bank:

Accounts Office Cumbernauld
Payment Amount - As appropriate
Account Name - AO Cumbernauld
Account Number - 23444401
Sort Code - 10 51 67
Accounts Office Reference - Your unique number

Accounts Office Shipley
Payment Amount - As appropriate
Account Name - AO Shipley
Account Number - 23456000
Sort Code - 10 50 41
Accounts Office Reference - Your unique number

BillPay

You can pay by debit card over the internet visit WWW.billpayment.co.uk/hmrc and follow the guidance.

BY Post

Make your cheque payable to ‘HM Revenue & Customs Only’
Write your payslip reference after ‘HM Revenue & Customs Only’
Send the payslip and your cheque, both unfolded, to the Account Office in the envelope provided. If you do not have an envelope please send it to your allocated accounts office.
Accounts Office Cumbernauld
HM Revenue & Customs Section 2, BRADFORD BD98 1GA.
Or
Accounts Office Shipley
HM Revenue & Customs Section 1, BRADFORD BD98 1YA.

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