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Pay by 31 January 2027 for 2025-26, using your UTR followed by K as the reference. Online banking arrives the same or next day, but a first Direct Debit takes 5 working days.
Paying is the easy part once you know which method to use and how long it takes to reach HM Revenue and Customs (HMRC). The details below follow GOV.UK as checked on 16 October 2026.
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When to pay
| Deadline | What is due |
|---|---|
| 31 January | Any tax still owed for the tax year just gone (the balancing payment), plus your first payment on account for the current year |
| 31 July | Your second payment on account |
For 2025-26, the balancing payment is due by 11:59pm on 31 January 2027. That falls on a Sunday, and 31 July 2027 falls on a Saturday. GOV.UK says that when a deadline falls on a weekend or bank holiday, your payment must reach HMRC on the last working day before, unless you pay by Faster Payments or card. So a payment by Bacs, CHAPS, Direct Debit or cheque must reach HMRC by Friday 29 January 2027, and for the July payment by Friday 30 July 2027.
If you are a CIS subcontractor, the deductions taken from your pay during the year count as advance payments towards your tax and National Insurance, so your bill is what is left after them.
Ways to pay and how long each takes
| Method | Reaches HMRC | Good to know |
|---|---|---|
| Approve a payment in your online or mobile bank account | Usually instant | Start from GOV.UK or the HMRC app. It can take up to 2 hours to show in your bank |
| Faster Payments by online or telephone banking | Same or next day, including weekends | You can make more than one payment before the deadline |
| CHAPS | Usually the same working day | Pay within your bank's processing times |
| Personal debit card online | Accepted on the day you pay | No fee. Personal credit cards are not accepted |
| Corporate credit or debit card online | Accepted on the day you pay | A fee applies and is not refundable |
| At your bank or building society | Accepted on the day you pay, Monday to Friday | Cash or cheque, only if you get paper statements and have HMRC's paying-in slip |
| Bacs | 3 working days | |
| Direct Debit, already set up with HMRC | 3 working days | Set up a single payment each time |
| Direct Debit, first time | 5 working days | Set up in your HMRC online account |
| Cheque by post | Must reach HMRC by the deadline | Payable to "HM Revenue and Customs only", sent to HMRC, Direct, BX5 5BD |
GOV.UK also says you can no longer pay at the Post Office.
For a bank transfer, your bill tells you which account to use. If you have no bill or are not sure, GOV.UK says you can pay into either: sort code 08 32 10, account 12001039 (HMRC Cumbernauld), or sort code 08 32 10, account 12001020 (HMRC Shipley).
Your payment reference
Every method uses the same 11-character reference: your 10-digit Unique Taxpayer Reference (UTR) followed by the letter K. For example, a UTR of 1234567890 becomes 1234567890K. You will find it in your HMRC online account, or on your paying-in slip if you get paper statements.
Get it right. With the wrong reference your payment may be delayed or put against a different tax bill. If that happens, contact Self Assessment general enquiries and ask HMRC to move it. If you cannot find your UTR, see our guide on where to find your UTR.
What this means for you
If you leave it late, use a method that lands the same day. With 31 January 2027 on a Sunday, GOV.UK only makes the weekend exception for Faster Payments and card payments; everything else needs to reach HMRC by Friday 29 January. If you prefer Direct Debit, set it up at least 5 working days ahead the first time.
Plan for the two-bill January. If payments on account apply, 31 January can bring last year's balance and the first payment towards this year together; our guide to payments on account explains why. If you cannot pay it all, see paying in instalments before the deadline passes.
Steps to pay your bill
- Sign in to your HMRC online account or the HMRC app and check the amount due and the date.
- Note your payment reference: your UTR followed by K.
- Choose a method from the table and check it will reach HMRC in time, allowing for the weekend rule.
- Make the payment. You can split it into several payments before the deadline if that suits you.
- Within 7 days, check your online account to see that HMRC has received it.
If Making Tax Digital (MTD) starts for you in April 2027, the payment dates stay the same. The free MTD check shows your start date, and there are more guides in the trades section and the landlord section.
Hold your place on the waitlist
We’ll email you when Trades Tax opens, with the founding offer while places last. No payment is taken.
Questions people ask
What reference do I use to pay my Self Assessment bill?
Your 11-character payment reference: your 10-digit Unique Taxpayer Reference (UTR) followed by the letter K. It is in your HMRC online account, or on your paying-in slip if you get paper statements.
What if I paid with the wrong reference?
The payment may be delayed or put against a different tax bill you owe. Contact HMRC's Self Assessment general enquiries and ask for it to be moved.
Can I pay my Self Assessment bill with a credit card?
Not a personal credit card. A personal debit card is free, and a corporate credit or debit card is accepted with a fee that is not refundable.
Can I still pay at the Post Office?
No. GOV.UK says you can no longer pay at the Post Office. You can pay at your bank or building society only if you still get paper statements and have HMRC's paying-in slip.
How do I know HMRC has received my payment?
Sign in to your HMRC online account. Electronic payments from the last 7 days show under 'Your balance', and it can take up to 7 days for a payment to appear under 'View payments and credits'.
Sources
- Pay your Self Assessment tax bill (GOV.UK)
- Pay your Self Assessment tax bill: Make an online or telephone bank transfer (GOV.UK)
- Pay your Self Assessment tax bill: Direct Debit (GOV.UK)
- Pay your Self Assessment tax bill: Approve a payment through your online bank account (GOV.UK)
- Pay your Self Assessment tax bill: By debit or corporate credit card online (GOV.UK)
- Pay your Self Assessment tax bill: At your bank or building society (GOV.UK)
- Pay your Self Assessment tax bill: By cheque through the post (GOV.UK)
- Pay your Self Assessment tax bill: Check your payment has been received (GOV.UK)
- Self Assessment tax returns: Deadlines (GOV.UK)
- Penalties for Making Tax Digital for Income Tax (GOV.UK)
- What you must do as a Construction Industry Scheme (CIS) subcontractor (GOV.UK)
This is general information to help you understand the rules. It isn't tailored to your circumstances, so check your own position before acting on it.
Righto Tax is a trading name of NJG Consultancy Ltd, registered in England and Wales, company number 16095900. Registered office: Jubilee House, East Beach, Lytham St Annes, FY8 5FT.
What happens next
- Use the free Making Tax Digital checker to see your own start date and deadlines.
- See what Righto Tax for Trades does for you, and join the waitlist.
- Questions about this page? Email hello@rightotax.co.uk.