If you submit online, then you must make payment of any VAT due electronically (for example by Direct Debit, phone or internet banking).

FPS is a service that has been introduced by the banking industry that allows payments by internet or telephone banking to be received on the same day, provided the value of the payment does not exceed the limit set by your own bank or building society.

Bank's charges are also applicable for each transaction carried out by internet banking or by debit cards, which are significantly lower than "at the counter transactions".

When paying Class 1A NICs by Bacs Direct Credit, internet or telephone banking, Faster Payment or CHAPS you will need to provide your Accounts Office reference number.

Note: You cannot make payments of Self Assessment to this account, if you also want to pay your Self Assessment by internet or telephone banking you need to use the account details given in the guide 'How to pay Self Assessment'.

When paying by Bacs Direct Credit, internet or telephone banking or Faster Payments you should only use the bank account details shown below.

When paying by internet or telephone banking or Faster Payments you should only use the bank account details shown below and not the account number shown on the front of your HMRC payslip as this sort code is only for payments made by Bank Giro or at a Post Office.

Note: If you are living abroad and want to pay by internet or telephone banking please use the details in the section 'Paying from overseas'.