Making self assessment payments by cheque
Whilst HMRC encourage taxpayers to make payments electronically using direct debit, BillPay or online banking services, there are still taxpayers that wish to make payments by cheque.
HMRC request that wherever possible this is done using the computer-printed payslip issued by HMRC. However, where a taxpayer does not have a payslip the payment can be made using the latest version of form SA361 which is available on HMRC’s website atwww.hmrc.gov.uk/agents/sa361.pdf.
The form includes instructions as to how cheque payments should be made and the address the payment should be sent to.
The second self-assessment payment on account for the tax year ended 5 April 2011 is due by 31 July 2011.