Updated October 2026: bank details re-checked against GOV.UK on 17 October 2026.
Most Self Assessment and Corporation Tax payments can go to either HMRC Cumbernauld (sort code 08 32 10, account 12001039) or HMRC Shipley (sort code 08 32 10, account 12001020). Use the account shown on your bill, and if you are unsure, use Cumbernauld. What gets your money to the right tax is the payment reference, not the account. Some taxes don't use either account: VAT, for example, has its own "HMRC VAT" account.
Quick answer
- Self Assessment: Cumbernauld or Shipley, as shown on your bill. Reference: your 10-digit UTR followed by K.
- Corporation Tax: Cumbernauld or Shipley, as shown on your notice; Cumbernauld if unsure. Reference: the 17-character payment reference for that accounting period.
- Employers' PAYE (incl. CIS deductions): Cumbernauld only. Reference: your 13-character Accounts Office reference.
- VAT: neither. Pay HMRC VAT, 08 32 00, 11963155. Reference: your 9-digit VAT number.
- Stamp Duty Land Tax and CGT on UK property: Shipley.
HMRC bank details by tax (UK accounts)
| Tax | Account name | Sort code | Account no. |
|---|---|---|---|
| Self Assessment (Income Tax, Class 4 NIC, CGT via the return) | HMRC Cumbernauld or HMRC Shipley (as on your bill) | 08 32 10 | 12001039 (Cumbernauld) 12001020 (Shipley) |
| Corporation Tax | HMRC Cumbernauld (default) or HMRC Shipley | 08 32 10 | 12001039 (Cumbernauld) 12001020 (Shipley) |
| Employers' PAYE and NIC, incl. CIS deductions | HMRC Cumbernauld | 08 32 10 | 12001039 |
| VAT | HMRC VAT | 08 32 00 | 11963155 |
| Stamp Duty Land Tax | HMRC Shipley | 08 32 10 | 12001020 |
| CGT on UK property (60-day return) | HMRC Shipley | 08 32 10 | 12001020 |
| Inheritance Tax | HMRC Inheritance Tax | 08 32 10 | 12001136 |
| Voluntary Class 3 NIC | HMRC NIC Receipts | 08 32 20 | 12001004 |
| Tax | Payment reference |
|---|---|
| Self Assessment (Income Tax, Class 4 NIC, CGT via the return) | 10-digit UTR + K (11 characters) |
| Corporation Tax | 17-character CT payment reference (changes every accounting period) |
| Employers' PAYE and NIC, incl. CIS deductions | 13-character Accounts Office reference (+4 digits for early or late payments) |
| VAT | 9-digit VAT registration number (no spaces). Surcharges and penalties: 14-character reference starting X |
| Stamp Duty Land Tax | 11-character unique transaction reference (9 digits + 2 letters, e.g. 123456789MC) |
| CGT on UK property (60-day return) | 14-character reference starting X |
| Inheritance Tax | IHT payment reference (apply at least 3 weeks before paying) |
| Voluntary Class 3 NIC | 18-digit reference on your payment request |
Source: GOV.UK payment pages for each tax, checked 17 October 2026. HMRC can change these details, so check the GOV.UK page for your tax before making a large transfer.
Paying from an overseas bank account
All of the accounts above are held at Barclays Bank PLC, 1 Churchill Place, London E14 5HP (BIC BARCGB22). Pay in sterling, because your bank may charge for currency conversion.
| Account | IBAN |
|---|---|
| HMRC Cumbernauld (Self Assessment, Corporation Tax, PAYE) | GB62 BARC 2011 4770 2976 90 |
| HMRC Shipley (Self Assessment, Corporation Tax, SDLT) | GB03 BARC 2011 4783 9776 92 |
| HMRC VAT | GB36 BARC 2005 1773 1523 91 |
| HMRC Inheritance Tax | GB66 BARC 2011 4763 4955 90 |
| HMRC NIC Receipts | GB49 BARC 2020 4830 9447 93 |
From overseas, PAYE and VAT should be paid by CHAPS. For voluntary NIC from abroad, HMRC asks for a different reference: your National Insurance number + "IC" + your surname and initial (for example QQ123456AICJONESA).
What is HMRC Shipley?
"HMRC Shipley" is the name of one of HMRC's two main collection accounts at Barclays (sort code 08 32 10, account 12001020). The name comes from HMRC's historic Shipley office in West Yorkshire. You'll see it on Self Assessment bills, and it's the account GOV.UK gives for Stamp Duty Land Tax and Capital Gains Tax on UK property. If your Self Assessment statement or payslip says Shipley, pay Shipley.
What is HMRC Cumbernauld?
"HMRC Cumbernauld" is the other main account (sort code 08 32 10, account 12001039), named after HMRC's former Cumbernauld office in Scotland. It's the only account for employers' PAYE, and GOV.UK tells companies to use it for Corporation Tax if they're not sure which account applies. It's also an option for Self Assessment.
Shipley or Cumbernauld: does it matter?
For Self Assessment, GOV.UK says that if you don't have a bill or aren't sure, you can pay into either account. For Corporation Tax, use the account on your notice to deliver a return or your reminder, and Cumbernauld if in doubt. Either way, a payment with the right reference will be allocated correctly. A payment with a wrong or incomplete reference may be delayed or set against a different tax you owe, whichever account it went to.
Payment references: the part that actually matters
Self Assessment
Your 10-digit UTR followed by the letter K, for example 1234567890K. It's in your HMRC online account, the HMRC app, or on your paying-in slip. Use the same reference for the 31 January balancing payment and both payments on account (31 January and 31 July).
Corporation Tax
The 17-character payment reference for the accounting period you're paying. It's on the company's notice to deliver a Company Tax Return (CT603) or in the HMRC online account under Corporation Tax statement → accounting periods. It changes every period. If your bank has saved HMRC as a payee, update the reference each time; reusing last year's is one of the most common reasons CT payments get misallocated. Companies with taxable profits up to £1.5 million pay 9 months and 1 day after the end of the accounting period. Larger companies pay by quarterly instalments.
Employers' PAYE
Your 13-character Accounts Office reference, with no spaces. For an early payment (before the 6th of the tax month or quarter it's due) or a late payment (on or after the 5th of the tax month after it was due), add four digits:
- the last two digits of the tax year the payment is for, then
- the number of the tax month, counting from 6 April = 01.
| Tax month | No. |
|---|---|
| 6 Apr – 5 May | 01 |
| 6 May – 5 Jun | 02 |
| 6 Jun – 5 Jul | 03 |
| 6 Jul – 5 Aug | 04 |
| 6 Aug – 5 Sep | 05 |
| 6 Sep – 5 Oct | 06 |
| 6 Oct – 5 Nov | 07 |
| 6 Nov – 5 Dec | 08 |
| 6 Dec – 5 Jan | 09 |
| 6 Jan – 5 Feb | 10 |
| 6 Feb – 5 Mar | 11 |
| 6 Mar – 5 Apr | 12 |
PAYE is due by the 22nd of the following tax month (or the 22nd after the quarter end) when paid electronically, or the 19th by cheque. CIS deductions are paid as part of the PAYE bill with the same reference.
VAT
Your 9-digit VAT registration number, no spaces, paid to the HMRC VAT account, not Shipley or Cumbernauld. The deadline is shown on your VAT return (for most businesses, one calendar month and seven days after the end of the VAT period). If you're paying a VAT penalty, use the 14-character reference beginning with X from HMRC's letter.
How long payments take to reach HMRC
| Method | Typical time to reach HMRC |
|---|---|
| Faster Payments (online or telephone banking) | Same or next day, including weekends and bank holidays |
| CHAPS | Same working day, within your bank's cut-off |
| Bacs | 3 working days |
| Debit or corporate card (online) | Treated as paid on the day you pay |
| Direct Debit (Self Assessment, first set-up) | Allow 5 working days (3 working days thereafter) |
Check your bank's daily transfer limit before a large payment. If the limit is too low, CHAPS, Direct Debit or paying through HMRC's "approve a payment through your bank" service may be better than splitting the transfer over several days.
Other ways to pay HMRC
- Approve a payment through your online bank account. Start at GOV.UK, select your bank and approve the payment in your banking app. HMRC fills in the account and reference for you, which removes most of the risk of mistakes.
- Direct Debit. Available for Self Assessment (single payments or a Budget Payment Plan), PAYE, VAT and Corporation Tax. You can't use Direct Debit for payments over £20 million or from an overseas account.
- Debit or corporate credit card. There's no fee for a personal debit card. A non-refundable fee applies to corporate credit and debit cards. HMRC does not accept personal credit cards.
- At your bank or building society, using an HMRC paying-in slip.
- Cheque by post (PAYE, for employers with fewer than 250 employees), payable to "HM Revenue and Customs only". It must arrive by the 19th.
Common pitfalls when paying HMRC
- Assuming there are only two HMRC accounts. VAT, Inheritance Tax and voluntary NIC each have their own account.
- Reusing an old Corporation Tax reference. The 17-character reference is specific to each accounting period.
- Leaving out the "K" on a Self Assessment payment, or adding spaces to a VAT or PAYE reference.
- Getting the PAYE month digits wrong for early or late payments. Tax months run from 6 April, not January.
- Paying on the deadline by Bacs. Bacs takes three working days, so a Bacs payment started on 31 January will arrive late.
- Ignoring daily bank limits on large balancing payments.
- Paying the wrong amount on account. Check the figure on your statement, or apply to reduce payments on account if your income has fallen.
If a payment does go astray, contact the relevant HMRC helpline (Self Assessment, Corporation Tax, employer or VAT general enquiries) and ask for it to be reallocated. Keep your bank confirmation showing the date, amount and reference you used.
What happens if you pay late?
HMRC charges late payment interest at the Bank of England base rate plus 4%, a margin that has applied since 6 April 2025 (it was base + 2.5% before). Penalties can also apply, depending on the tax. Interest runs from the due date until the day HMRC receives the payment. If you can't pay in full, contact HMRC before the deadline about a Time to Pay arrangement; for Self Assessment debts within HMRC's limits you can set one up online.
Best practices
- Pay through HMRC's own payment pages (approve through your bank, or Direct Debit) wherever you can. HMRC then supplies the account and reference.
- Keep a payment log with the date, tax, period, reference and amount, and reconcile it against your HMRC online account. HMRC says PAYE payments should show within 6 working days.
- Set reminders for 31 January and 31 July (Self Assessment), the 22nd of each month (PAYE), your VAT due dates and 9 months + 1 day after each company year end (Corporation Tax).
- Pay early when you can. HMRC pays repayment interest on overpayments at only base rate minus 1% (minimum 0.5%), so early payment isn't free money, but it removes the risk of late-payment interest.
- Ask your accountant to check references and amounts before large payments, especially on a first CT payment or after a change of accounting date.
FAQ
Is HMRC Shipley the same as HMRC Cumbernauld?
No. They are two different HMRC accounts at Barclays with the same sort code (08 32 10) and different account numbers: Shipley 12001020, Cumbernauld 12001039. For Self Assessment you can pay either. The payment reference tells HMRC which tax and taxpayer the money is for.
What is the sort code for HMRC Shipley?
08 32 10, account number 12001020, account name "HMRC Shipley". From overseas use IBAN GB03 BARC 2011 4783 9776 92, BIC BARCGB22.
What are HMRC Cumbernauld's bank details?
Sort code 08 32 10, account number 12001039, account name "HMRC Cumbernauld". From overseas use IBAN GB62 BARC 2011 4770 2976 90, BIC BARCGB22.
Can I pay VAT to Shipley or Cumbernauld?
No. GOV.UK lists a separate account for VAT: HMRC VAT, sort code 08 32 00, account 11963155, with your 9-digit VAT number as the reference.
I paid the wrong account. Will my payment be lost?
Usually not, if the reference was right, because both main accounts are HMRC's. If the reference was wrong, the payment may sit unallocated or be set against another tax. Contact the relevant HMRC helpline to have it moved.
What reference do I use to pay Self Assessment?
Your 10-digit Unique Taxpayer Reference followed by K. See What is your TIN if you are a UK tax resident? for where to find your UTR.
Can I pay HMRC with a credit card?
Only with a corporate credit card, which carries a non-refundable fee. HMRC does not accept personal credit cards. Personal debit cards are free.
How long does a payment to HMRC take?
Faster Payments usually arrive the same or next day, CHAPS the same working day, and Bacs takes 3 working days. Card payments count as paid on the day you make them.
Related guides
- HMRC SA1 form: who should use it and how to register
- How to notify HMRC that you no longer need to file a Self Assessment return
- What is your TIN (UTR) if you are a UK tax resident?
- 60-day Capital Gains Tax reporting on UK property
- How to correct errors in VAT returns
- Closing your company with form DS01
- Missed the tax deadline?
- HMRC tools and calculators (GOV.UK)
This guide is general information, not advice for your circumstances. Bank details and references were checked against GOV.UK on 17 October 2026; always confirm the account and reference on your HMRC bill or online account before paying.
