HMRC has not accepted personal credit card payments since January 2018 when credit card surcharges on personal credit cards were banned.
However, HMRC continues to accept payments by corporate credit card or corporate debit cards. The use of these cards is subject to a fee.
Payment by personal debit cards is currently fee-free. There is also no charge for payment by Direct Debit, bank transfer or cheque.
You can pay HMRC online using a suitable credit / debit card for:
- Self-Assessment
- Employers’ PAYE and National Insurance
- VAT
- Corporation Tax
- Stamp Duty Land Tax
- Income Tax (because you previously under-paid)
- Imported goods you’ve declared on the Customs Declaration Service
- Miscellaneous payments (if your payment reference begins with ‘X’)
When making a payment for Self-Assessment, you should use your 11-character payment reference. This is your 10-digit Unique Taxpayer Reference (UTR) followed by the letter ‘K’.
HMRC will accept your online debit or credit card payment on the date you make it, and this includes payments made on bank holidays and weekends.