Paying tax when there is no payslip
The ICAEW Tax Faculty has provided some useful advice for when accountants want to help clients pay their tax but where they have no official payslip.
Paying tax electronically
The HMRC website provides bank account details for both Shipley and Cumbernauld. If you do not know which bank account to use HMRC has asked that you make the payment to the Cumbernauld account, see How to Pay Self Assessment for the bank account details.
Paying tax by cheque
If you are paying by cheque and do not have a pre-addressed HMRC envelope payment should be sent to: HM Revenue and Customs, Bradford, BD98 1YY
For those clients without a payslip use the blank payslip SA361
If your client does not have a UTR
HMRC has provided details of how to pay if your client does not yet have a UTR. You should use the blank payslip and complete the box asking for the National Insurance number. The cheque should be made payable to ‘HM Revenue & Customs only (National Insurance number XXXXXXXX)’. It is important that the National Insurance number is on the face of the cheque not on the back.