How to Pay Class 1A National Insurance on Benefits in Kind
How to Pay Class 1A National Insurance on Benefits in Kind
Make an online or telephone bank transfer
You can pay by Faster Payments, CHAPS or Bacs to HM Revenue and Customs’ (HMRC) account.
| Sort code | Account number | Account name |
|---|---|---|
| 08 32 10 | 12001039 | HMRC Cumbernauld |
Reference number
You’ll need to give a 17-character number as the payment reference. This starts with your 13-character Accounts Office Reference number. Then add the tax year you want to pay for and the digits ‘13’ to make sure your payment is assigned correctly.
| Tax year | Add these digits to your reference number |
|---|---|
| 2021 to 2022 | 2213 |
| 2022 to 2023 | 2313 |
| 2023 to 2024 | 2413 |
Example: If your Accounts Office reference number is 123PA00012345, then to make a payment in July 2023 for the previous 2022 to 2023 tax year, add the digits ‘2313’ to your reference number so that your reference is now 123PA000123452313.
You can find your Accounts Office reference number on:
- the letter HMRC sent you when you first registered as an employer
- the front of your payment booklet or the letter from HMRC that replaced it
You must make a separate payment for Class 1A payments. You cannot add them to a standard PAYE payment.
How long it takes
Payments by Faster Payments (online or telephone banking) usually reach HMRC on the same or next day, including weekends and bank holidays.
CHAPS payments usually reach HMRC the same working day if you pay within your bank’s processing times.
Bacs payments usually take 3 working days