Making self assessment payments by cheque
As you will be aware, the deadline for submitting 2009/10 personal tax returns is 31 January 2011. Taxpayers should also be aware that payment of any tax due should also be made by this date. This includes both the payment of any balance of selfassessment liability for the 2009/10, plus any payment on account due for the current 2010/11 tax year.
Whilst HMRC strongly encourage taxpayers to make payments electronically using direct debit, BillPay or online banking services there are still taxpayers who wish to make payments by cheque. HMRC request that wherever possible cheques are sent in with the computer-printed payslip issued by HMRC.
Where a taxpayer does not have a payslip the cheque should be sent in with the latest version of form SA361which is available from HMRC’s website. The form includes instructions as to how cheque payments should be made and the address the payment should be sent to.