Making a single payment

You’ll need to set up a payment each time you pay HMRC.

You should set up the payment at least:

• 5 working days before your return due date (the first time you do it)
• 3 working days before your return due date if you use the same bank details as a previous single payment

The payments will show on your bank statement as ‘HMRC NDDS’.

Paying your bill automatically

HMRC will automatically collect the payment from your bank account based on the amount in your return. You’ll only need to set the Direct Debit up once.

Set it up at least 4 working days before your payment due date.

The payments will show on your bank statement as ‘HMRC SDDS’.

Payments will be automatically collected from your bank account. This is usually 4 days after your return and payment due date. We will send you a message with the exact date and amount after you file your return.

If you file your return late, your payment will usually be taken 4 days after you file the return.

The Direct Debit cannot collect any interest or penalty charges you owe.