Key Dates for January…
January 12, 2018
Key Dates for February…
February 9, 2018
The following guidance aims to help ensure that your electronic payment reaches your account and for the correct tax year and tax month.
When to pay…
Your cleared payment must reach HMRCs bank account no later than the 22nd of the month following the end of the tax month to which it relates.
Information you need to pay…
Account name: HMRC Cumbernauld
Account Number: 12001039
Sort Code: 08 32 10
HMRC Accounts office reference: See below
Accounts office reference…
When you pay your PAYE deductions electronically, it’s important that you use your accounts office reference with no spaces between the characters.
Please see the table below for details of the reference to use.
If you pay between the dates shown in column 3 for the period ended shown in column 1 then you don’t need to add anything to your 13-character accounts office reference.
If you pay earlier or later than the dates shown, you may need to add the relevant four numbers from column 4 to the end of your reference to tell HMRC what tax year ending and tax month your payment is for. Your reference should then be 17 characters long with no spaces between.
| 1 | 2 | 3 | 4 |
| Month ended for tax year 5 April 2019
|
HMRC has to receive cleared electronic funds by | An electronic payment received between these dates with only the accounts office reference is allocated to month shown in column 1 | If paying earlier or later than the dates in column 3, add these extra numbers to the end of your accounts office reference (See Note 1) |
| 5th May | 22 May | 6 May to 5 Jun | 1901 |
| 5TH Jun | 22 June | 6 Jun to 5 Jul | 1902 |
| 5th July | 22 July | 6 Jul to 5 Aug | 1903 |
| 5th Aug | 22 Aug | 6 Aug to 5 Sept | 1904 |
| 5th Sept | 22 Sept | 6 Sept to 5 Oct | 1905 |
| 5th Oct | 22 Oct | 6 Oct to 5 Nov | 1906 |
| 5th Nov | 22 Nov | 6 Nov to 5 Dec | 1907 |
| 5th Dec | 22 Dec | 6 Dec to 5 Jan | 1908 |
| 5th Jan | 22 Jan | 6 Jan to 5 Feb | 1909 |
| 5th Feb | 22 Feb | 6 Feb to 5 Mar | 1910 |
| 5th Mar | 22 Mar | 6 Mar to 5 Apr | 1911 |
| 5th Apr | 22 Apr | 6 Apr to 5 May | 1912 |
Note 1
To make a payment for a previous tax year, add the relevant year and number 12 to the end of your accounts office reference, for example for the tax year ending 5 April 2018 add 1812
To pay a specific month, add the relevant year and month number, for example to pay month 03 in the year end 5 April 2018 add 1803. Remove the extra 4 number when no longer applicable.
