How to pay HMRC from abroad or from a foreign bank account

Owners of UK companies who live elsewhere, and UK taxpayers who have moved abroad, often have to pay HMRC from a foreign bank account. It works, but a payment without the right reference or with fees deducted can arrive short or sit unallocated while penalties run.

Where do you find HMRC's bank details for overseas payments?

On GOV.UK, on the payment page for the specific tax: Self Assessment, Corporation Tax, VAT, PAYE and so on. Each page has a section for paying from an overseas account, with an IBAN, a BIC and the account name. The details differ by tax, so do not reuse one tax's IBAN for another.

We deliberately do not reprint them here. Copy them from GOV.UK each time, because HMRC can change them and fraudsters circulate fake versions.

Which reference should you use?

HMRC allocates payments by reference. A payment with the wrong one may be credited to the wrong period or held as unallocated, and HMRC can still charge late payment interest until it is sorted out.

How should you send the payment?

1. Send pounds sterling, not your local currency. Convert first, so you know what HMRC receives.
2. Choose the charge option where you pay all fees (often called OUR). Otherwise intermediary banks can deduct fees and HMRC receives less than you owe.
3. Put the payment reference in the reference or "payment details" field, exactly as shown.
4. Use the account name HMRC publishes.

How long does it take?

An international payment usually takes one to four working days to reach HMRC, sometimes longer through several intermediary banks. HMRC counts the date the money arrives, not the date you sent it. If the deadline is 31 January, send it in the second week of January.

Our guide to SWIFT transfer fees and times explains why international payments vary.

Can you avoid an international payment?

Yes, if you hold pounds in an account with UK payment details. Paying HMRC from a GBP account with a sort code goes by Faster Payments, which normally arrives the same day, including weekends. HMRC's domestic bank details are on the same GOV.UK pages.

Watch for HMRC scams

HMRC is one of the most impersonated organisations in the UK. Fake messages claim you are owed a refund or owe tax, and include bank details or links. HMRC does not ask for payment into personal accounts, by gift card or by cryptocurrency. If in doubt, sign in to your HMRC account directly rather than following a link. Our article on invoice fraud and payment detail scams covers the patterns.

Paying HMRC with Rivet

A registered company on Rivet's Growth plan holds GBP with UK account details next to USD and EUR. Income earned abroad can be converted to pounds inside the account, and the tax paid to HMRC by Faster Payments from the GBP balance, without an international wire.