Last updated: 14 October 2026
How can you pay business tax to HMRC without internet banking?
You can still pay HMRC without online banking. The main options are paying by debit or corporate credit card online or by phone, paying at your bank or building society branch with a paying-in slip, telephone banking, or setting up a Direct Debit by post. Payments at a Post Office are no longer accepted. HMRC doesn’t take personal credit cards. Allow enough time: branch payments can take 3 working days to reach HMRC.
Ways to pay HMRC
| Method | Time to reach HMRC | Notes |
| Debit or corporate credit card (online) | 3 working days | Corporate credit cards incur a fee; personal credit cards not accepted |
| Telephone banking (Faster Payments) | Same or next day | Use HMRC’s bank details and your reference |
| CHAPS through your bank | Same day | Bank may charge |
| At your bank or building society | 3 working days | Need an HMRC paying-in slip |
| Direct Debit | 3 to 5 working days to set up | Can be set up by phone or post for some taxes |
| Cheque by post | 3 working days | Still accepted, but HMRC is phasing this out for some taxes |
| HMRC app | Same day if using bank app | Needs a smartphone |
Paying-in slips
For Self Assessment, slips come with your statement. For corporation tax, VAT and PAYE, order slips from HMRC by phone or use the payment booklet. Without a slip, the branch may not be able to process the payment correctly.
Using the correct reference
Each tax has its own reference:
- Self Assessment: 10-digit UTR followed by K
- Corporation tax: 17-character reference starting with your UTR
- PAYE: 13-character Accounts Office reference
- VAT: 9-digit VAT registration number
Using the wrong reference is the most common reason payments go astray.
Example
Dave runs a small joinery company and banks with a building society that has no business online banking. His corporation tax of £8,400 is due 1 October 2026. He orders a paying-in slip and pays at the branch on 25 September, giving 3 working days. He sets up a VAT Direct Debit by phone for future quarters, so he doesn’t need to visit the branch.
Late payment
Interest is charged from the due date, currently at the Bank of England base rate plus 4%. VAT and Self Assessment also have late payment penalties after 15 and 30 days.
Time to pay
If you can’t pay in full, you may agree a Time to Pay arrangement by phone. Self Assessment debts up to £30,000 can be set up online.
Common mistakes
- Trying to pay at the Post Office
- Using a personal credit card
- Leaving branch payments to the last day
- Using an old or wrong reference
Records to keep
Keep receipts for branch payments and Direct Debit confirmations.
Paying from abroad
If you’re overseas without UK online banking, you can pay HMRC by international transfer using its overseas bank details, the correct reference and allowing extra time for the payment to clear. Your bank may charge for the transfer.
Frequently asked questions
Can someone else pay for me?
Yes, using your reference.
Can I pay in cash?
At your bank branch with a slip.
Does HMRC accept American Express?
Corporate cards only, with a fee.
How do I check HMRC received it?
Your online account or statement.
Related: late VAT payments and interest, spreading PAYE payments and how much tax you owe.
Talk to Accotax
Want this handled for you? Our team at Accotax can help with paying HMRC. See our small business accountants service, or contact us for a free, no-obligation quote.
This page is general guidance based on HMRC rules for the 2026/27 tax year, checked against gov.uk on 14 October 2026. It is not personal advice, so speak to an accountant about your own situation.
