• There is a fee if payments are made by corporate credit card which is not refundable.
• Payments made by personal credit card cannot be accepted.
• Use your 10-digit Unique Taxpayer Reference (UTR) followed by the letter ‘K’ as your payment reference.
• HMRC will accept payment on the date your client makes it, not the date it reaches their account, including on bank holidays and weekends.

As with all of our tax tips and web pages this information is necessarily summarised and of a general nature.  If you would like detailed specific advice please contact us.