Me and my wife are making some side money selling the vegetables that we grow in our garden. We have potatoes, tomatoes, onions and aubergines. We are retired and we aren't used to technology. Which payment methods are available that don't involve online banking?

online or telephone banking (Faster Payments)

Pay your Self Assessment tax bill

Overview

The deadlines for paying your tax bill are usually:

31 January - for any tax you owe for the previous tax year (known as a balancing payment) and your first payment on account

31 July for your second payment on account

If you delayed making a payment on account in July 2020 because of coronavirus (COVID-19), this will be added to your tax bill due by 31 January 2021.

Pay Self Assessment now

You can pay in regular monthly instalments, if you prefer.

You can get help if you cannot pay your tax bill on time.

This guide is also available in Welsh (Cymraeg).

Ways to pay

Make sure you pay HM Revenue and Customs (HMRC) by the deadline. You’ll be charged interest and may have to pay a penalty if your payment is late.

The time you need to allow depends on how you pay.

You can no longer pay at the Post Office.

Same or next day

through your online bank account

CHAPS

by debit or corporate credit card online

at your bank or building society

You need a paying-in slip from HMRC to pay at a bank or building society.

3 working days

Bacs

Direct Debit (if you’ve set one up with HMRC before)

by cheque through the post

5 working days

Direct Debit (if you have not set one up with HMRC before)

If the deadline falls on a weekend or bank holiday, make sure your payment reaches HMRC on the last working day before (unless you’re paying by Faster Payments or by debit or credit card).

Problems with payment services

Online payment services may be slow during busy times. Check if there are any current problems or times they are not available.

Direct Debit

Set up a Direct Debit through your HM Revenue and Customs (HMRC) online account to make single payments for 31 January.

You can also set up another Direct Debit if you need to make a payment on account.

You’ll need to set up single payments each time you want to pay by Direct Debit.

Reference number

You’ll need to use your 11-character payment reference. This is your 10-digit Unique Taxpayer Reference (UTR) followed by the letter ‘K’.

You’ll find it either on your:

HMRC online account

paying-in slip, if you get paper statements

Your payment may be delayed if you use the wrong reference number.

Allow 5 working days to process a Direct Debit the first time you set one up. It should take 3 working days the next time if you’re using the same bank details.

If you’re unable to pay your Self-Assessment tax bill in full by card, you should use another payment method like a bank transfer.

Make an online or telephone bank transfer

You can pay your Self Assessment bill using Faster Payments, CHAPS or Bacs.

Pay by Faster Payments, CHAPS or Bacs

Your bill will tell you which account to pay in to. If you do not have a bill, or you’re not sure, use HMRC Cumbernauld.

Account details to use

Sort code | Account number | Account name

08 32 10 | 12001039 | HMRC Cumbernauld

08 32 10 | 12001020 | HMRC Shipley

If your account is overseas

Bank identifier code (BIC) | Account number (IBAN) | Account name

BARCGB22 | GB62BARC20114770297690 | HMRC Cumbernauld

BARCGB22 | GB03BARC20114783977692 | HMRC Shipley

What you’ll need

You’ll need to use your 11-character payment reference when you pay. This is your 10-digit Unique Taxpayer Reference (UTR) followed by the letter ‘K’.

You can find it on your:

HMRC online account

How long it takes

Payments by Faster Payments (online or telephone banking) usually reach HM Revenue and Customs (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.

Payments from overseas may take longer - check with your bank.

Multiple payments by CHAPS

Send an online CHAPS enquiry form if you want to make a single CHAPS payment for multiple Self Assessment bills, using more than one payment reference number.

HMRC’s banking address is:

Approve a payment through your online bank account

You can pay your Self Assessment bill directly using your online or mobile bank account.

When you’re ready to pay, select ‘start a payment’ and then ‘pay by bank account’. You’ll then be directed to sign in to your online or mobile banking account to approve your Self Assessment payment.

The payment is usually instant but sometimes it takes up to 2 hours to show in your account.

You’ll need to have your online banking details ready to pay this way.

By debit or corporate credit card online

You can pay online.

There’s a fee if you pay by corporate credit card or corporate debit card. The fee is not refundable.

There’s no fee if you pay by personal debit card.

You cannot pay by personal credit card.

Use your 11-character payment reference when you pay. This is your 10-digit Unique Taxpayer Reference (UTR) followed by the letter ‘K’. You’ll find it either:

in your HMRC online account

on your paying-in slip, if you get paper statements

HMRC will accept your payment on the date you make it, not the date it reaches their account - including on bank holidays and weekends.

If you’re unable to pay your Self Assessment tax bill in full by card, you should use another payment method like a bank transfer.

At your bank or building society

You can only pay at your branch by cash or cheque if you both:

still get paper statements from HM Revenue and Customs (HMRC)

have the paying-in slip HMRC sent you

Make your cheque payable to ‘HM Revenue and Customs only’.

Write your 11-character payment reference on the back of the cheque. This is your 10-digit Unique Taxpayer Reference (UTR) followed by the letter ‘K’. You’ll find the reference number on the paying-in slip.

HMRC will accept your payment on the date you make it, and not the date it reaches their account (as long as you pay from Monday to Friday).

If you do not have a paying-in slip

You’ll need to pay by another method instead, for example:

debit or corporate credit card online

online or telephone banking

Direct Debit

By cheque through the post

You can send a cheque by post to HM Revenue and Customs (HMRC).

You do not need to include a street name, city name or PO box with this address.

Allow 3 working days for your payment to reach HMRC.

What to include

Write your 11-character payment reference on the back of the cheque. This is your 10-digit Unique Taxpayer Reference (UTR) followed by the letter ‘K’. You’ll find this on your payslip.

Include the payslip HMRC sent you (if you still get paper statements). Do not fold the payslip or cheque or fasten them together.

Your payment may be delayed if you do not fill in your cheque correctly.

If you do not have an HMRC payslip

You can print a slip to use to pay by post. You cannot use this at a bank.

Pay in instalments

If you’ve already filed your Self Assessment tax return, you might be able to pay the bill in instalments.

What you need to do depends on whether you want to:

make payments against your latest bill

make advance payments against your next bill

If you cannot afford to pay your latest bill

You can set up a payment plan to spread the cost of your latest Self Assessment bill if all the following apply:

you owe £30,000 or less

you do not have any other payment plans or debts with HMRC

your tax returns are up to date

it’s less than 60 days after the payment deadline

You can choose how much to pay straight away and how much you want to pay each month. You’ll have to pay interest.

If you don’t keep up with your repayments, HM Revenue and Customs (HMRC) can ask you to pay everything you owe.

There are 2 ways you can set up a payment plan:

set up a payment plan online

call the Payment Support Service

If you want to make regular payments in advance

You can set up a budget payment plan if you want to put aside money to cover your next Self Assessment tax bill.

This is different from payments on account, which you normally make once every 6 months towards your next tax bill.

The budget payment plan lets you:

decide how much to pay each week or month

stop paying for up to 6 months

You must be up to date with your previous Self Assessment payments.

Set up your plan using your HM Revenue and Customs (HMRC) online account. Go to the Direct Debit section and choose the budget payment option when filling in the Direct Debit form.

If the amount in your budget payment plan does not cover your next bill in full, you’ll need to pay the difference by the payment deadlines.

Through your tax code

You can pay your Self Assessment bill through your PAYE tax code as long as all these apply:

you owe less than £3,000 on your tax bill

you already pay tax through PAYE, for example you’re an employee or you get a company pension

you submitted your paper tax return by 31 October or your online tax return online by 30 December

How it’s set up

HM Revenue and Customs (HMRC) will automatically collect what you owe through your tax code if you meet all 3 conditions, unless you’ve specifically asked them not to (on your tax return).

If you’re not eligible, you will not be able to pay this way.

When you cannot pay through your tax code

You will not be able to pay your tax bill through your PAYE tax code if:

you do not have enough PAYE income for HMRC to collect it

you’d pay more than 50% of your PAYE income in tax

you’d end up paying more than twice as much tax as you normally do

If you’re self-employed you cannot pay Class 2 National Insurance through your tax code, unless it’s been due since before 6 April 2015. You must use one of the other ways to pay by the deadline instead.

How deductions are made

The tax you owe will be taken from your salary or pension in equal instalments over 12 months, along with your usual tax deductions.

Check your payment has been received

View your HM Revenue and Customs online account to check if your payment’s been received - it should show as paid between 3 to 6 working days later.

If paying by post, you can include a letter with your payment to ask for a receipt from HMRC.

at your bank or building society

Pay your Self Assessment tax bill

Overview

The deadlines for paying your tax bill are usually:

31 January - for any tax you owe for the previous tax year (known as a balancing payment) and your first payment on account

31 July for your second payment on account

If you delayed making a payment on account in July 2020 because of coronavirus (COVID-19), this will be added to your tax bill due by 31 January 2021.

Pay Self Assessment now

You can pay in regular monthly instalments, if you prefer.

You can get help if you cannot pay your tax bill on time.

This guide is also available in Welsh (Cymraeg).

Ways to pay

Make sure you pay HM Revenue and Customs (HMRC) by the deadline. You’ll be charged interest and may have to pay a penalty if your payment is late.

The time you need to allow depends on how you pay.

You can no longer pay at the Post Office.

Same or next day

through your online bank account

online or telephone banking (Faster Payments)

CHAPS

by debit or corporate credit card online

at your bank or building society

You need a paying-in slip from HMRC to pay at a bank or building society.

3 working days

Bacs

Direct Debit (if you’ve set one up with HMRC before)

by cheque through the post

5 working days

Direct Debit (if you have not set one up with HMRC before)

Problems with payment services

Online payment services may be slow during busy times. Check if there are any current problems or times they are not available.

Direct Debit

Set up a Direct Debit through your HM Revenue and Customs (HMRC) online account to make single payments for 31 January.

You can also set up another Direct Debit if you need to make a payment on account.

You’ll need to set up single payments each time you want to pay by Direct Debit.

Reference number

You’ll need to use your 11-character payment reference. This is your 10-digit Unique Taxpayer Reference (UTR) followed by the letter ‘K’.

You’ll find it either on your:

HMRC online account

paying-in slip, if you get paper statements

Your payment may be delayed if you use the wrong reference number.

If you’re unable to pay your Self-Assessment tax bill in full by card, you should use another payment method like a bank transfer.

Make an online or telephone bank transfer

You can pay your Self Assessment bill using Faster Payments, CHAPS or Bacs.

Pay by Faster Payments, CHAPS or Bacs

Your bill will tell you which account to pay in to. If you do not have a bill, or you’re not sure, use HMRC Cumbernauld.

Account details to use

Sort code | Account number | Account name

08 32 10 | 12001039 | HMRC Cumbernauld

08 32 10 | 12001020 | HMRC Shipley

If your account is overseas

Bank identifier code (BIC) | Account number (IBAN) | Account name

BARCGB22 | GB62BARC20114770297690 | HMRC Cumbernauld

BARCGB22 | GB03BARC20114783977692 | HMRC Shipley

What you’ll need

You’ll need to use your 11-character payment reference when you pay. This is your 10-digit Unique Taxpayer Reference (UTR) followed by the letter ‘K’.

You can find it on your:

HMRC online account

How long it takes

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.

Payments from overseas may take longer - check with your bank.

Multiple payments by CHAPS

HMRC’s banking address is:

Approve a payment through your online bank account

You can pay your Self Assessment bill directly using your online or mobile bank account.

The payment is usually instant but sometimes it takes up to 2 hours to show in your account.

You’ll need to have your online banking details ready to pay this way.

By debit or corporate credit card online

You can pay online.

There’s a fee if you pay by corporate credit card or corporate debit card. The fee is not refundable.

There’s no fee if you pay by personal debit card.

You cannot pay by personal credit card.

in your HMRC online account

on your paying-in slip, if you get paper statements

HMRC will accept your payment on the date you make it, not the date it reaches their account - including on bank holidays and weekends.

If you’re unable to pay your Self Assessment tax bill in full by card, you should use another payment method like a bank transfer.

At your bank or building society

You can only pay at your branch by cash or cheque if you both:

still get paper statements from HM Revenue and Customs (HMRC)

have the paying-in slip HMRC sent you

Make your cheque payable to ‘HM Revenue and Customs only’.

HMRC will accept your payment on the date you make it, and not the date it reaches their account (as long as you pay from Monday to Friday).

If you do not have a paying-in slip

You’ll need to pay by another method instead, for example:

debit or corporate credit card online

online or telephone banking

Direct Debit

By cheque through the post

You can send a cheque by post to HM Revenue and Customs (HMRC).

You do not need to include a street name, city name or PO box with this address.

Allow 3 working days for your payment to reach HMRC.

What to include

Include the payslip HMRC sent you (if you still get paper statements). Do not fold the payslip or cheque or fasten them together.

Your payment may be delayed if you do not fill in your cheque correctly.

If you do not have an HMRC payslip

You can print a slip to use to pay by post. You cannot use this at a bank.

Pay in instalments

If you’ve already filed your Self Assessment tax return, you might be able to pay the bill in instalments.

What you need to do depends on whether you want to:

make payments against your latest bill

make advance payments against your next bill

If you cannot afford to pay your latest bill

You can set up a payment plan to spread the cost of your latest Self Assessment bill if all the following apply:

you owe £30,000 or less

you do not have any other payment plans or debts with HMRC

your tax returns are up to date

it’s less than 60 days after the payment deadline

You can choose how much to pay straight away and how much you want to pay each month. You’ll have to pay interest.

If you don’t keep up with your repayments, HM Revenue and Customs (HMRC) can ask you to pay everything you owe.

There are 2 ways you can set up a payment plan:

set up a payment plan online

call the Payment Support Service

If you want to make regular payments in advance

You can set up a budget payment plan if you want to put aside money to cover your next Self Assessment tax bill.

This is different from payments on account, which you normally make once every 6 months towards your next tax bill.

The budget payment plan lets you:

decide how much to pay each week or month

stop paying for up to 6 months

You must be up to date with your previous Self Assessment payments.

If the amount in your budget payment plan does not cover your next bill in full, you’ll need to pay the difference by the payment deadlines.

Through your tax code

You can pay your Self Assessment bill through your PAYE tax code as long as all these apply:

you owe less than £3,000 on your tax bill

you already pay tax through PAYE, for example you’re an employee or you get a company pension

you submitted your paper tax return by 31 October or your online tax return online by 30 December

How it’s set up

If you’re not eligible, you will not be able to pay this way.

When you cannot pay through your tax code

You will not be able to pay your tax bill through your PAYE tax code if:

you do not have enough PAYE income for HMRC to collect it

you’d pay more than 50% of your PAYE income in tax

you’d end up paying more than twice as much tax as you normally do

How deductions are made

The tax you owe will be taken from your salary or pension in equal instalments over 12 months, along with your usual tax deductions.

Check your payment has been received

View your HM Revenue and Customs online account to check if your payment’s been received - it should show as paid between 3 to 6 working days later.

If paying by post, you can include a letter with your payment to ask for a receipt from HMRC.

by cheque through the post

Pay your Self Assessment tax bill

Overview

The deadlines for paying your tax bill are usually:

31 January - for any tax you owe for the previous tax year (known as a balancing payment) and your first payment on account

31 July for your second payment on account

If you delayed making a payment on account in July 2020 because of coronavirus (COVID-19), this will be added to your tax bill due by 31 January 2021.

Pay Self Assessment now

You can pay in regular monthly instalments, if you prefer.

You can get help if you cannot pay your tax bill on time.

This guide is also available in Welsh (Cymraeg).

Ways to pay

Make sure you pay HM Revenue and Customs (HMRC) by the deadline. You’ll be charged interest and may have to pay a penalty if your payment is late.

The time you need to allow depends on how you pay.

You can no longer pay at the Post Office.

Same or next day

through your online bank account

online or telephone banking (Faster Payments)

CHAPS

by debit or corporate credit card online

at your bank or building society

You need a paying-in slip from HMRC to pay at a bank or building society.

3 working days

Bacs

Direct Debit (if you’ve set one up with HMRC before)

by cheque through the post

5 working days

Direct Debit (if you have not set one up with HMRC before)

Problems with payment services

Online payment services may be slow during busy times. Check if there are any current problems or times they are not available.

Direct Debit

Set up a Direct Debit through your HM Revenue and Customs (HMRC) online account to make single payments for 31 January.

You can also set up another Direct Debit if you need to make a payment on account.

You’ll need to set up single payments each time you want to pay by Direct Debit.

Reference number

You’ll need to use your 11-character payment reference. This is your 10-digit Unique Taxpayer Reference (UTR) followed by the letter ‘K’.

You’ll find it either on your:

HMRC online account

paying-in slip, if you get paper statements

Your payment may be delayed if you use the wrong reference number.

If you’re unable to pay your Self-Assessment tax bill in full by card, you should use another payment method like a bank transfer.

Make an online or telephone bank transfer

You can pay your Self Assessment bill using Faster Payments, CHAPS or Bacs.

Pay by Faster Payments, CHAPS or Bacs

Your bill will tell you which account to pay in to. If you do not have a bill, or you’re not sure, use HMRC Cumbernauld.

Account details to use

Sort code | Account number | Account name

08 32 10 | 12001039 | HMRC Cumbernauld

08 32 10 | 12001020 | HMRC Shipley

If your account is overseas

Bank identifier code (BIC) | Account number (IBAN) | Account name

BARCGB22 | GB62BARC20114770297690 | HMRC Cumbernauld

BARCGB22 | GB03BARC20114783977692 | HMRC Shipley

What you’ll need

You’ll need to use your 11-character payment reference when you pay. This is your 10-digit Unique Taxpayer Reference (UTR) followed by the letter ‘K’.

You can find it on your:

HMRC online account

How long it takes

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.

Payments from overseas may take longer - check with your bank.

Multiple payments by CHAPS

HMRC’s banking address is:

Approve a payment through your online bank account

You can pay your Self Assessment bill directly using your online or mobile bank account.

The payment is usually instant but sometimes it takes up to 2 hours to show in your account.

You’ll need to have your online banking details ready to pay this way.

By debit or corporate credit card online

You can pay online.

There’s a fee if you pay by corporate credit card or corporate debit card. The fee is not refundable.

There’s no fee if you pay by personal debit card.

You cannot pay by personal credit card.

in your HMRC online account

on your paying-in slip, if you get paper statements

HMRC will accept your payment on the date you make it, not the date it reaches their account - including on bank holidays and weekends.

If you’re unable to pay your Self Assessment tax bill in full by card, you should use another payment method like a bank transfer.

At your bank or building society

You can only pay at your branch by cash or cheque if you both:

still get paper statements from HM Revenue and Customs (HMRC)

have the paying-in slip HMRC sent you

Make your cheque payable to ‘HM Revenue and Customs only’.

HMRC will accept your payment on the date you make it, and not the date it reaches their account (as long as you pay from Monday to Friday).

If you do not have a paying-in slip

You’ll need to pay by another method instead, for example:

debit or corporate credit card online

online or telephone banking

Direct Debit

By cheque through the post

You can send a cheque by post to HM Revenue and Customs (HMRC).

You do not need to include a street name, city name or PO box with this address.

Allow 3 working days for your payment to reach HMRC.

What to include

Include the payslip HMRC sent you (if you still get paper statements). Do not fold the payslip or cheque or fasten them together.

Your payment may be delayed if you do not fill in your cheque correctly.

If you do not have an HMRC payslip

You can print a slip to use to pay by post. You cannot use this at a bank.

Pay in instalments

If you’ve already filed your Self Assessment tax return, you might be able to pay the bill in instalments.

What you need to do depends on whether you want to:

make payments against your latest bill

make advance payments against your next bill

If you cannot afford to pay your latest bill

You can set up a payment plan to spread the cost of your latest Self Assessment bill if all the following apply:

you owe £30,000 or less

you do not have any other payment plans or debts with HMRC

your tax returns are up to date

it’s less than 60 days after the payment deadline

You can choose how much to pay straight away and how much you want to pay each month. You’ll have to pay interest.

If you don’t keep up with your repayments, HM Revenue and Customs (HMRC) can ask you to pay everything you owe.

There are 2 ways you can set up a payment plan:

set up a payment plan online

call the Payment Support Service

If you want to make regular payments in advance

You can set up a budget payment plan if you want to put aside money to cover your next Self Assessment tax bill.

This is different from payments on account, which you normally make once every 6 months towards your next tax bill.

The budget payment plan lets you:

decide how much to pay each week or month

stop paying for up to 6 months

You must be up to date with your previous Self Assessment payments.

If the amount in your budget payment plan does not cover your next bill in full, you’ll need to pay the difference by the payment deadlines.

Through your tax code

You can pay your Self Assessment bill through your PAYE tax code as long as all these apply:

you owe less than £3,000 on your tax bill

you already pay tax through PAYE, for example you’re an employee or you get a company pension

you submitted your paper tax return by 31 October or your online tax return online by 30 December

How it’s set up

If you’re not eligible, you will not be able to pay this way.

When you cannot pay through your tax code

You will not be able to pay your tax bill through your PAYE tax code if:

you do not have enough PAYE income for HMRC to collect it

you’d pay more than 50% of your PAYE income in tax

you’d end up paying more than twice as much tax as you normally do

How deductions are made

The tax you owe will be taken from your salary or pension in equal instalments over 12 months, along with your usual tax deductions.

Check your payment has been received

View your HM Revenue and Customs online account to check if your payment’s been received - it should show as paid between 3 to 6 working days later.

If paying by post, you can include a letter with your payment to ask for a receipt from HMRC.

You can only pay at your branch by cash or cheque if you both:

Pay your Self Assessment tax bill

Overview

The deadlines for paying your tax bill are usually:

31 January - for any tax you owe for the previous tax year (known as a balancing payment) and your first payment on account

31 July for your second payment on account

If you delayed making a payment on account in July 2020 because of coronavirus (COVID-19), this will be added to your tax bill due by 31 January 2021.

Pay Self Assessment now

You can pay in regular monthly instalments, if you prefer.

You can get help if you cannot pay your tax bill on time.

This guide is also available in Welsh (Cymraeg).

Ways to pay

Make sure you pay HM Revenue and Customs (HMRC) by the deadline. You’ll be charged interest and may have to pay a penalty if your payment is late.

The time you need to allow depends on how you pay.

You can no longer pay at the Post Office.

Same or next day

through your online bank account

online or telephone banking (Faster Payments)

CHAPS

by debit or corporate credit card online

at your bank or building society

You need a paying-in slip from HMRC to pay at a bank or building society.

3 working days

Bacs

Direct Debit (if you’ve set one up with HMRC before)

by cheque through the post

5 working days

Direct Debit (if you have not set one up with HMRC before)

Problems with payment services

Online payment services may be slow during busy times. Check if there are any current problems or times they are not available.

Direct Debit

Set up a Direct Debit through your HM Revenue and Customs (HMRC) online account to make single payments for 31 January.

You can also set up another Direct Debit if you need to make a payment on account.

You’ll need to set up single payments each time you want to pay by Direct Debit.

Reference number

You’ll need to use your 11-character payment reference. This is your 10-digit Unique Taxpayer Reference (UTR) followed by the letter ‘K’.

You’ll find it either on your:

HMRC online account

paying-in slip, if you get paper statements

Your payment may be delayed if you use the wrong reference number.

If you’re unable to pay your Self-Assessment tax bill in full by card, you should use another payment method like a bank transfer.

Make an online or telephone bank transfer

You can pay your Self Assessment bill using Faster Payments, CHAPS or Bacs.

Pay by Faster Payments, CHAPS or Bacs

Your bill will tell you which account to pay in to. If you do not have a bill, or you’re not sure, use HMRC Cumbernauld.

Account details to use

Sort code | Account number | Account name

08 32 10 | 12001039 | HMRC Cumbernauld

08 32 10 | 12001020 | HMRC Shipley

If your account is overseas

Bank identifier code (BIC) | Account number (IBAN) | Account name

BARCGB22 | GB62BARC20114770297690 | HMRC Cumbernauld

BARCGB22 | GB03BARC20114783977692 | HMRC Shipley

What you’ll need

You’ll need to use your 11-character payment reference when you pay. This is your 10-digit Unique Taxpayer Reference (UTR) followed by the letter ‘K’.

You can find it on your:

HMRC online account

How long it takes

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.

Payments from overseas may take longer - check with your bank.

Multiple payments by CHAPS

HMRC’s banking address is:

Approve a payment through your online bank account

You can pay your Self Assessment bill directly using your online or mobile bank account.

The payment is usually instant but sometimes it takes up to 2 hours to show in your account.

You’ll need to have your online banking details ready to pay this way.

By debit or corporate credit card online

You can pay online.

There’s a fee if you pay by corporate credit card or corporate debit card. The fee is not refundable.

There’s no fee if you pay by personal debit card.

You cannot pay by personal credit card.

in your HMRC online account

on your paying-in slip, if you get paper statements

HMRC will accept your payment on the date you make it, not the date it reaches their account - including on bank holidays and weekends.

If you’re unable to pay your Self Assessment tax bill in full by card, you should use another payment method like a bank transfer.

At your bank or building society

You can only pay at your branch by cash or cheque if you both:

still get paper statements from HM Revenue and Customs (HMRC)

have the paying-in slip HMRC sent you

Make your cheque payable to ‘HM Revenue and Customs only’.

HMRC will accept your payment on the date you make it, and not the date it reaches their account (as long as you pay from Monday to Friday).

If you do not have a paying-in slip

You’ll need to pay by another method instead, for example:

debit or corporate credit card online

online or telephone banking

Direct Debit

By cheque through the post

You can send a cheque by post to HM Revenue and Customs (HMRC).

You do not need to include a street name, city name or PO box with this address.

Allow 3 working days for your payment to reach HMRC.

What to include

Include the payslip HMRC sent you (if you still get paper statements). Do not fold the payslip or cheque or fasten them together.

Your payment may be delayed if you do not fill in your cheque correctly.

If you do not have an HMRC payslip

You can print a slip to use to pay by post. You cannot use this at a bank.

Pay in instalments

If you’ve already filed your Self Assessment tax return, you might be able to pay the bill in instalments.

What you need to do depends on whether you want to:

make payments against your latest bill

make advance payments against your next bill

If you cannot afford to pay your latest bill

You can set up a payment plan to spread the cost of your latest Self Assessment bill if all the following apply:

you owe £30,000 or less

you do not have any other payment plans or debts with HMRC

your tax returns are up to date

it’s less than 60 days after the payment deadline

You can choose how much to pay straight away and how much you want to pay each month. You’ll have to pay interest.

If you don’t keep up with your repayments, HM Revenue and Customs (HMRC) can ask you to pay everything you owe.

There are 2 ways you can set up a payment plan:

set up a payment plan online

call the Payment Support Service

If you want to make regular payments in advance

You can set up a budget payment plan if you want to put aside money to cover your next Self Assessment tax bill.

This is different from payments on account, which you normally make once every 6 months towards your next tax bill.

The budget payment plan lets you:

decide how much to pay each week or month

stop paying for up to 6 months

You must be up to date with your previous Self Assessment payments.

If the amount in your budget payment plan does not cover your next bill in full, you’ll need to pay the difference by the payment deadlines.

Through your tax code

You can pay your Self Assessment bill through your PAYE tax code as long as all these apply:

you owe less than £3,000 on your tax bill

you already pay tax through PAYE, for example you’re an employee or you get a company pension

you submitted your paper tax return by 31 October or your online tax return online by 30 December

How it’s set up

If you’re not eligible, you will not be able to pay this way.

When you cannot pay through your tax code

You will not be able to pay your tax bill through your PAYE tax code if:

you do not have enough PAYE income for HMRC to collect it

you’d pay more than 50% of your PAYE income in tax

you’d end up paying more than twice as much tax as you normally do

How deductions are made

The tax you owe will be taken from your salary or pension in equal instalments over 12 months, along with your usual tax deductions.

Check your payment has been received

View your HM Revenue and Customs online account to check if your payment’s been received - it should show as paid between 3 to 6 working days later.

If paying by post, you can include a letter with your payment to ask for a receipt from HMRC.

still get paper statements from HM Revenue and Customs (HMRC)

Pay your Self Assessment tax bill

Overview

The deadlines for paying your tax bill are usually:

31 January - for any tax you owe for the previous tax year (known as a balancing payment) and your first payment on account

31 July for your second payment on account

If you delayed making a payment on account in July 2020 because of coronavirus (COVID-19), this will be added to your tax bill due by 31 January 2021.

Pay Self Assessment now

You can pay in regular monthly instalments, if you prefer.

You can get help if you cannot pay your tax bill on time.

This guide is also available in Welsh (Cymraeg).

Ways to pay

Make sure you pay HM Revenue and Customs (HMRC) by the deadline. You’ll be charged interest and may have to pay a penalty if your payment is late.

The time you need to allow depends on how you pay.

You can no longer pay at the Post Office.

Same or next day

through your online bank account

online or telephone banking (Faster Payments)

CHAPS

by debit or corporate credit card online

at your bank or building society

You need a paying-in slip from HMRC to pay at a bank or building society.

3 working days

Bacs

Direct Debit (if you’ve set one up with HMRC before)

by cheque through the post

5 working days

Direct Debit (if you have not set one up with HMRC before)

Problems with payment services

Online payment services may be slow during busy times. Check if there are any current problems or times they are not available.

Direct Debit

Set up a Direct Debit through your HM Revenue and Customs (HMRC) online account to make single payments for 31 January.

You can also set up another Direct Debit if you need to make a payment on account.

You’ll need to set up single payments each time you want to pay by Direct Debit.

Reference number

You’ll need to use your 11-character payment reference. This is your 10-digit Unique Taxpayer Reference (UTR) followed by the letter ‘K’.

You’ll find it either on your:

HMRC online account

paying-in slip, if you get paper statements

Your payment may be delayed if you use the wrong reference number.

If you’re unable to pay your Self-Assessment tax bill in full by card, you should use another payment method like a bank transfer.

Make an online or telephone bank transfer

You can pay your Self Assessment bill using Faster Payments, CHAPS or Bacs.

Pay by Faster Payments, CHAPS or Bacs

Your bill will tell you which account to pay in to. If you do not have a bill, or you’re not sure, use HMRC Cumbernauld.

Account details to use

Sort code | Account number | Account name

08 32 10 | 12001039 | HMRC Cumbernauld

08 32 10 | 12001020 | HMRC Shipley

If your account is overseas

Bank identifier code (BIC) | Account number (IBAN) | Account name

BARCGB22 | GB62BARC20114770297690 | HMRC Cumbernauld

BARCGB22 | GB03BARC20114783977692 | HMRC Shipley

What you’ll need

You’ll need to use your 11-character payment reference when you pay. This is your 10-digit Unique Taxpayer Reference (UTR) followed by the letter ‘K’.

You can find it on your:

HMRC online account

How long it takes

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.

Payments from overseas may take longer - check with your bank.

Multiple payments by CHAPS

HMRC’s banking address is:

Approve a payment through your online bank account

You can pay your Self Assessment bill directly using your online or mobile bank account.

The payment is usually instant but sometimes it takes up to 2 hours to show in your account.

You’ll need to have your online banking details ready to pay this way.

By debit or corporate credit card online

You can pay online.

There’s a fee if you pay by corporate credit card or corporate debit card. The fee is not refundable.

There’s no fee if you pay by personal debit card.

You cannot pay by personal credit card.

in your HMRC online account

on your paying-in slip, if you get paper statements

HMRC will accept your payment on the date you make it, not the date it reaches their account - including on bank holidays and weekends.

If you’re unable to pay your Self Assessment tax bill in full by card, you should use another payment method like a bank transfer.

At your bank or building society

You can only pay at your branch by cash or cheque if you both:

still get paper statements from HM Revenue and Customs (HMRC)

have the paying-in slip HMRC sent you

Make your cheque payable to ‘HM Revenue and Customs only’.

HMRC will accept your payment on the date you make it, and not the date it reaches their account (as long as you pay from Monday to Friday).

If you do not have a paying-in slip

You’ll need to pay by another method instead, for example:

debit or corporate credit card online

online or telephone banking

Direct Debit

By cheque through the post

You can send a cheque by post to HM Revenue and Customs (HMRC).

You do not need to include a street name, city name or PO box with this address.

Allow 3 working days for your payment to reach HMRC.

What to include

Include the payslip HMRC sent you (if you still get paper statements). Do not fold the payslip or cheque or fasten them together.

Your payment may be delayed if you do not fill in your cheque correctly.

If you do not have an HMRC payslip

You can print a slip to use to pay by post. You cannot use this at a bank.

Pay in instalments

If you’ve already filed your Self Assessment tax return, you might be able to pay the bill in instalments.

What you need to do depends on whether you want to:

make payments against your latest bill

make advance payments against your next bill

If you cannot afford to pay your latest bill

You can set up a payment plan to spread the cost of your latest Self Assessment bill if all the following apply:

you owe £30,000 or less

you do not have any other payment plans or debts with HMRC

your tax returns are up to date

it’s less than 60 days after the payment deadline

You can choose how much to pay straight away and how much you want to pay each month. You’ll have to pay interest.

If you don’t keep up with your repayments, HM Revenue and Customs (HMRC) can ask you to pay everything you owe.

There are 2 ways you can set up a payment plan:

set up a payment plan online

call the Payment Support Service

If you want to make regular payments in advance

You can set up a budget payment plan if you want to put aside money to cover your next Self Assessment tax bill.

This is different from payments on account, which you normally make once every 6 months towards your next tax bill.

The budget payment plan lets you:

decide how much to pay each week or month

stop paying for up to 6 months

You must be up to date with your previous Self Assessment payments.

If the amount in your budget payment plan does not cover your next bill in full, you’ll need to pay the difference by the payment deadlines.

Through your tax code

You can pay your Self Assessment bill through your PAYE tax code as long as all these apply:

you owe less than £3,000 on your tax bill

you already pay tax through PAYE, for example you’re an employee or you get a company pension

you submitted your paper tax return by 31 October or your online tax return online by 30 December

How it’s set up

If you’re not eligible, you will not be able to pay this way.

When you cannot pay through your tax code

You will not be able to pay your tax bill through your PAYE tax code if:

you do not have enough PAYE income for HMRC to collect it

you’d pay more than 50% of your PAYE income in tax

you’d end up paying more than twice as much tax as you normally do

How deductions are made

The tax you owe will be taken from your salary or pension in equal instalments over 12 months, along with your usual tax deductions.

Check your payment has been received

View your HM Revenue and Customs online account to check if your payment’s been received - it should show as paid between 3 to 6 working days later.

If paying by post, you can include a letter with your payment to ask for a receipt from HMRC.

have the paying-in slip HMRC sent you

Pay your Self Assessment tax bill

Overview

The deadlines for paying your tax bill are usually:

31 January - for any tax you owe for the previous tax year (known as a balancing payment) and your first payment on account

31 July for your second payment on account

If you delayed making a payment on account in July 2020 because of coronavirus (COVID-19), this will be added to your tax bill due by 31 January 2021.

Pay Self Assessment now

You can pay in regular monthly instalments, if you prefer.

You can get help if you cannot pay your tax bill on time.

This guide is also available in Welsh (Cymraeg).

Ways to pay

Make sure you pay HM Revenue and Customs (HMRC) by the deadline. You’ll be charged interest and may have to pay a penalty if your payment is late.

The time you need to allow depends on how you pay.

You can no longer pay at the Post Office.

Same or next day

through your online bank account

online or telephone banking (Faster Payments)

CHAPS

by debit or corporate credit card online

at your bank or building society

You need a paying-in slip from HMRC to pay at a bank or building society.

3 working days

Bacs

Direct Debit (if you’ve set one up with HMRC before)

by cheque through the post

5 working days

Direct Debit (if you have not set one up with HMRC before)

Problems with payment services

Online payment services may be slow during busy times. Check if there are any current problems or times they are not available.

Direct Debit

Set up a Direct Debit through your HM Revenue and Customs (HMRC) online account to make single payments for 31 January.

You can also set up another Direct Debit if you need to make a payment on account.

You’ll need to set up single payments each time you want to pay by Direct Debit.

Reference number

You’ll need to use your 11-character payment reference. This is your 10-digit Unique Taxpayer Reference (UTR) followed by the letter ‘K’.

You’ll find it either on your:

HMRC online account

paying-in slip, if you get paper statements

Your payment may be delayed if you use the wrong reference number.

If you’re unable to pay your Self-Assessment tax bill in full by card, you should use another payment method like a bank transfer.

Make an online or telephone bank transfer

You can pay your Self Assessment bill using Faster Payments, CHAPS or Bacs.

Pay by Faster Payments, CHAPS or Bacs

Your bill will tell you which account to pay in to. If you do not have a bill, or you’re not sure, use HMRC Cumbernauld.

Account details to use

Sort code | Account number | Account name

08 32 10 | 12001039 | HMRC Cumbernauld

08 32 10 | 12001020 | HMRC Shipley

If your account is overseas

Bank identifier code (BIC) | Account number (IBAN) | Account name

BARCGB22 | GB62BARC20114770297690 | HMRC Cumbernauld

BARCGB22 | GB03BARC20114783977692 | HMRC Shipley

What you’ll need

You’ll need to use your 11-character payment reference when you pay. This is your 10-digit Unique Taxpayer Reference (UTR) followed by the letter ‘K’.

You can find it on your:

HMRC online account

How long it takes

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.

Payments from overseas may take longer - check with your bank.

Multiple payments by CHAPS

Send an online CHAPS enquiry form if you want to make a single CHAPS payment for multiple Self Assessment bills, using more than one payment reference number.

HMRC’s banking address is:

Approve a payment through your online bank account

You can pay your Self Assessment bill directly using your online or mobile bank account.

The payment is usually instant but sometimes it takes up to 2 hours to show in your account.

You’ll need to have your online banking details ready to pay this way.

By debit or corporate credit card online

You can pay online.

There’s a fee if you pay by corporate credit card or corporate debit card. The fee is not refundable.

There’s no fee if you pay by personal debit card.

You cannot pay by personal credit card.

Use your 11-character payment reference when you pay. This is your 10-digit Unique Taxpayer Reference (UTR) followed by the letter ‘K’. You’ll find it either:

in your HMRC online account

on your paying-in slip, if you get paper statements

HMRC will accept your payment on the date you make it, not the date it reaches their account - including on bank holidays and weekends.

If you’re unable to pay your Self Assessment tax bill in full by card, you should use another payment method like a bank transfer.

At your bank or building society

You can only pay at your branch by cash or cheque if you both:

still get paper statements from HM Revenue and Customs (HMRC)

have the paying-in slip HMRC sent you

Make your cheque payable to ‘HM Revenue and Customs only’.

HMRC will accept your payment on the date you make it, and not the date it reaches their account (as long as you pay from Monday to Friday).

If you do not have a paying-in slip

You’ll need to pay by another method instead, for example:

debit or corporate credit card online

online or telephone banking

Direct Debit

By cheque through the post

You can send a cheque by post to HM Revenue and Customs (HMRC).

You do not need to include a street name, city name or PO box with this address.

Allow 3 working days for your payment to reach HMRC.

What to include

Include the payslip HMRC sent you (if you still get paper statements). Do not fold the payslip or cheque or fasten them together.

Your payment may be delayed if you do not fill in your cheque correctly.

If you do not have an HMRC payslip

You can print a slip to use to pay by post. You cannot use this at a bank.

Pay in instalments

If you’ve already filed your Self Assessment tax return, you might be able to pay the bill in instalments.

What you need to do depends on whether you want to:

make payments against your latest bill

make advance payments against your next bill

If you cannot afford to pay your latest bill

You can set up a payment plan to spread the cost of your latest Self Assessment bill if all the following apply:

you owe £30,000 or less

you do not have any other payment plans or debts with HMRC

your tax returns are up to date

it’s less than 60 days after the payment deadline

You can choose how much to pay straight away and how much you want to pay each month. You’ll have to pay interest.

If you don’t keep up with your repayments, HM Revenue and Customs (HMRC) can ask you to pay everything you owe.

There are 2 ways you can set up a payment plan:

set up a payment plan online

call the Payment Support Service

If you want to make regular payments in advance

You can set up a budget payment plan if you want to put aside money to cover your next Self Assessment tax bill.

This is different from payments on account, which you normally make once every 6 months towards your next tax bill.

The budget payment plan lets you:

decide how much to pay each week or month

stop paying for up to 6 months

You must be up to date with your previous Self Assessment payments.

If the amount in your budget payment plan does not cover your next bill in full, you’ll need to pay the difference by the payment deadlines.

Through your tax code

You can pay your Self Assessment bill through your PAYE tax code as long as all these apply:

you owe less than £3,000 on your tax bill

you already pay tax through PAYE, for example you’re an employee or you get a company pension

you submitted your paper tax return by 31 October or your online tax return online by 30 December

How it’s set up

If you’re not eligible, you will not be able to pay this way.

When you cannot pay through your tax code

You will not be able to pay your tax bill through your PAYE tax code if:

you do not have enough PAYE income for HMRC to collect it

you’d pay more than 50% of your PAYE income in tax

you’d end up paying more than twice as much tax as you normally do

How deductions are made

The tax you owe will be taken from your salary or pension in equal instalments over 12 months, along with your usual tax deductions.

Check your payment has been received

View your HM Revenue and Customs online account to check if your payment’s been received - it should show as paid between 3 to 6 working days later.

If paying by post, you can include a letter with your payment to ask for a receipt from HMRC.


I am the owner of a high street retailing business which has fallen on hard times in the wake of the pandemic. At our peak we had over 150 employees, who were represented by a trade union whom we voluntarily recognised six years ago. Now our headcount has fallen below 20, and the remaining workers include a union shop steward who is being unreasonably obstructive of our attempts to turn the company around. I have had only 17 employees for the last year. Given the shrunken state of the business, is it now possible to get the union derecognised?

As an employer, you can apply to the Central Arbitration Committee (CAC) to have a trade union derecognised if both of the following are true:

Derecognise a union

Overview

Trade unions can be recognised to represent groups of employees in a company in negotiations over pay, holidays and working conditions through either:

a voluntary agreement with the employer

a declaration by the Central Arbitration Committee (CAC).

Three years after a CAC declaration of recognition, employers and workers can apply to the CAC to have a union derecognised.

If the application is successful, the union will cease to represent the workforce in negotiations with the employer.

When employers can apply

Where recognition has been declared by the CAC, you can apply to have a union derecognised in any of the following situations:

the number of people employed by the company has fallen to less than 21

workers in the bargaining unit no longer support the union

the number of union members in the bargaining unit has fallen to below 50%

When workers can apply

You can apply to have a union derecognised if workers in the bargaining unit no longer support the union and don’t want to be represented by the union.

You can apply to have a non-independent union derecognised if the majority of workers do not support it.

Employers: reduced workforce

you’ve employed less than 21 people for a continuous 13-week period

it is more than 3 years since recognition was declared by the CAC

You must give written notice to the union asking for the union to be derecognised.  Notice must be given within 5 days of the end of the relevant 13-week period.

Your letter must include the following details:

the specific 13-week period during which you had less than 21 workers

the number of workers you employed in that time

the current bargaining arrangements

the date you want the arrangements to end - this must be at least 35 working days after the request was made

You must give a copy of the letter to the CAC. The CAC will tell you within 10 days if the notice you gave the union was valid.

Your notice is valid

The union will be derecognised and you won’t have to negotiate with them anymore, unless they make an application to the CAC because they believe that:

the 13-week period was within 3 years of them gaining recognition

your company employed 21 or more workers during that time

Your notice isn’t valid

You must continue with the current collective bargaining arrangements.

Employers: union loses support

You can try to get a union derecognised if the workers in the bargaining unit no longer support it and don’t want it to negotiate on their behalf.

Ask the union to voluntarily derecognise

You must send a written request to the union, stating:

that you wish to end the bargaining arrangements because you believe that the union no longer has the support of the workers

what the current arrangements are

that the request is made under Schedule A1 of the Trade Union and Labour Relations (Consolidation) Act 1992

The union has 10 working days to respond to your request.

You can end the bargaining arrangements and derecognise the union if they accept your request.

The union agrees to negotiate

If they reject your request but agree to negotiate, you’ll have another 20 working days to come to an agreement about derecognition.

Within this period, either side can ask  the Advisory, Conciliation and Arbitration Service (Acas) to help with negotiations. You may extend this period if the union agrees.

The union doesn’t respond or rejects your request

You can apply to the Central Arbitration Committee (CAC) to hold a secret ballot of workers to see if they support derecognition.

You can only apply if both of these are true:

the union has been recognised for longer than 3 years

there haven’t been any applications to CAC for derecognition in the previous 3 years

Provide evidence (eg letters supporting your application, workplace surveys) for both of the following:

at least 10% of the workers in the bargaining unit want the union to be derecognised

a majority of workers in the bargaining unit are likely vote for derecognition

Send the completed form and your supporting documents to CAC. Send a copy to the union.

What happens next

CAC has 10 working days to consider your application.

You may be asked to attend a hearing if CAC needs more information before deciding whether  to grant your application.

The CAC will arrange a secret ballot of workers if your application is successful.

You’ll have to continue negotiating with the union if your application fails.

Employers: union membership is less than 50%

If the Central Arbitration Committee (CAC) declared recognition without a ballot more than 3 years ago, a union can be derecognised if the level of union membership in the bargaining unit falls below 50%.

Apply to the CAC to hold a secret ballot of employees on whether collective bargaining should be ended.

You can only apply if:

the CAC declared recognition without a ballot more than 3 years ago

Ask the union to voluntarily derecognise

You must send a written request to the unions, stating:

that fewer than 50% of the workers in the bargaining unit are union members

what the current bargaining arrangements are, eg how many workers are in the bargaining unit, where they work

that the request is made under Schedule A1 of the Trade Union and Labour Relations (Consolidation) Act 1992

The union has 10 working days to respond to your request.

You can end the bargaining arrangements and derecognise the union if they accept your request.

The union rejects your request but is willing to negotiate

You have 10 days to negotiate an agreement about derecognition. You can extend this period if the union agrees.

The union doesn’t respond or rejects your request

Apply to CAC to hold a secret ballot of workers to see if they support derecognition.

You can’t apply if there have been any applications to CAC for an end to bargaining arrangements in the previous 3 years.

Provide evidence (eg letters supporting your application, workplace surveys) that less than 50% of the bargaining unit are union members.

Send the completed form and your supporting documents to CAC. You must send copies of the form and evidence to the union.

What happens next

CAC has 10 working days to consider your application.

You may be asked to attend a hearing if CAC needs more information before deciding whether to grant your application.

The CAC will arrange for a secret ballot of the workers to be held if your application is successful.

You will have to continue negotiating with the union if your application fails.

Workers: union loses support

You can apply to the Central Arbitration Committee (CAC) for a secret ballot on derecognition if you believe the union no longer has the support of the bargaining unit.

You can only apply if both of these are true:

the union has been recognised for longer than 3 years

there haven’t been any applications to CAC for derecognition in the previous 3 years

Provide evidence (eg letters supporting your application, workplace surveys) for both of the following:

at least 10% of the workers in the bargaining unit want the union to be derecognised

a majority of workers in the bargaining unit are likely vote for derecognition

Send the completed form and your evidence to both the union and the CAC.

What happens next

You may be asked to attend a hearing if CAC needs information to support your application, eg evidence of levels of union support.

Your application will either be:

rejected and the union will continue to represent the bargaining unit

accepted and you’ll enter a negotiation period of 20 working days

Taking part in negotiations

CAC will try to help everyone involved reach an agreement. They may extend the 20-day negotiation period if everyone agrees.

The outcome of the negotiations will be one of the following:

you withdraw your application and the union continues to represent the bargaining unit

the union agrees to end the arrangements and is derecognised

no agreement is reached and CAC arranges a secret ballot

Workers: derecognise a non-independent union

An employee or group of workers can apply to the Central Arbitration Committee (CAC) to derecognise a non-independent union that the employer recognised voluntarily.

A non-independent union represents employees but has not been given a certificate of independence by the Certification Officer. You can check this on the Certification Officer’s website.

You can apply any time after the union has been recognised by the employer.

Apply for a secret ballot

Apply to CAC to hold a secret ballot of workers to find out if they want the union derecognsied.

The form must be completed and signed by an employee in the bargaining unit.

Provide evidence (eg letters supporting your application, workplace surveys) for both of the following:

at least 10% of the workers in the bargaining unit want the union to be derecognised

a majority of employees in the bargaining are likely to favour an end to the bargaining arrangements

Send the completed form plus your documents to CAC. Send a signed copy of the form and evidence to the union and your employer.

What happens next

CAC has 10 working days to consider your application.

You may be asked to attend a hearing if CAC needs more information before deciding whether to grant your application.

Your application will either be:

rejected and the union will continue to represent the bargaining unit

accepted and you’ll enter a negotiation period of 20 working days

Taking part in negotiations

The outcome of the negotiations will be one of the following:

you withdraw your application and the union continues to represent the bargaining unit

the union agrees to end the arrangements and is derecognised

no agreement is reached and CAC arranges a secret ballot

Holding a derecognition ballot

When employers, workers and the union have tried to reach agreement about derecognition but failed, the Central Arbitration Committee (CAC) will hold a secret ballot.

CAC will write to everyone involved, saying that they intend to hold a ballot to allow workers in the bargaining unit to vote on derecognition.

How the ballot works

CAC will appoint a qualified independent person (QIP) who will aim to conduct the ballot within 20 working days of their appointment. The CAC may extend this period if necessary.

The QIP will provide an estimate for the cost of running the ballot. The arrangements for the ballot will be decided by the CAC after consulting the employer and the union.

The final cost of the ballot will be split equally between the employer and the union.

The employer and the union must follow the Code of Practice on Access and Unfair Practices during Ballots for Trade Union Recognition or Derecognition.

Complain when someone doesn’t co-operate

Complain to CAC any time before the ballot is held if you feel someone isn’t co-operating.

The union can complain to the CAC if the employer is not fulfilling their duties during the ballot.

CAC will investigate and can issue a ‘remedial order’ demanding that all duties are carried out properly.

If that order is ignored CAC can cancel the ballot or declare that the union be derecognised.

Complain about unfair practices

Complain to the Central Arbitration Committee (CAC) if you feel that another party is using unfair practices to influence the ballot, eg bribery or threats.

To make a complaint fill in the unfair practices application form and send it to CAC. The address is on the form.

Complaints can be made at any time up to the end of day after the ballot closes.

Where CAC finds that unfair practices were used they may:

reschedule the ballot

cancel the ballot and declare that the union is derecognised

cancel the ballot and refuse the application for derecognition

The Code of Practice on Access and Unfair Practices during Ballots for Trade Union Recognition or Derecognition has more information.

After the ballot

You’ll usually find out the result of the vote 48 hours after the ballot closes.

For a union to be derecognised the majority of those voting, and at least 40% of the workers in the bargaining unit, must vote in favour of ending the bargaining arrangements.

The Central Arbitration Committee (CAC) will declare the union as derecognised or will refuse the application for derecognition.

Paying for the ballot

The employer and the union will each receive a demand from the qualified independent person (QIP) for their share of the cost of running the ballot.

This must be paid in 15 days. If either party wishes to dispute the amount they can appeal to an employment tribunal.

What you must do

As an employer, you no longer have to work with a union that’s been derecognised.

You must continue to work with a union if the CAC have refused the application for derecognition. You cannot reapply for the union to be derecognised for 3 years.

you’ve employed less than 21 people for a continuous 13-week period

Derecognise a union

Overview

a voluntary agreement with the employer

a declaration by the Central Arbitration Committee (CAC).

If the application is successful, the union will cease to represent the workforce in negotiations with the employer.

When employers can apply

the number of people employed by the company has fallen to less than 21

workers in the bargaining unit no longer support the union

the number of union members in the bargaining unit has fallen to below 50%

When workers can apply

You can apply to have a non-independent union derecognised if the majority of workers do not support it.

Employers: reduced workforce

it is more than 3 years since recognition was declared by the CAC

Your letter must include the following details:

the specific 13-week period during which you had less than 21 workers

the number of workers you employed in that time

the current bargaining arrangements

the date you want the arrangements to end - this must be at least 35 working days after the request was made

Your notice is valid

the 13-week period was within 3 years of them gaining recognition

your company employed 21 or more workers during that time

Your notice isn’t valid

You must continue with the current collective bargaining arrangements.

Employers: union loses support

Ask the union to voluntarily derecognise

You must send a written request to the union, stating:

what the current arrangements are

that the request is made under Schedule A1 of the Trade Union and Labour Relations (Consolidation) Act 1992

The union has 10 working days to respond to your request.

You can end the bargaining arrangements and derecognise the union if they accept your request.

The union agrees to negotiate

The union doesn’t respond or rejects your request

You can only apply if both of these are true:

the union has been recognised for longer than 3 years

there haven’t been any applications to CAC for derecognition in the previous 3 years

Provide evidence (eg letters supporting your application, workplace surveys) for both of the following:

at least 10% of the workers in the bargaining unit want the union to be derecognised

a majority of workers in the bargaining unit are likely vote for derecognition

Send the completed form and your supporting documents to CAC. Send a copy to the union.

What happens next

CAC has 10 working days to consider your application.

You may be asked to attend a hearing if CAC needs more information before deciding whether  to grant your application.

The CAC will arrange a secret ballot of workers if your application is successful.

You’ll have to continue negotiating with the union if your application fails.

Employers: union membership is less than 50%

Apply to the CAC to hold a secret ballot of employees on whether collective bargaining should be ended.

You can only apply if:

the CAC declared recognition without a ballot more than 3 years ago

Ask the union to voluntarily derecognise

You must send a written request to the unions, stating:

that fewer than 50% of the workers in the bargaining unit are union members

what the current bargaining arrangements are, eg how many workers are in the bargaining unit, where they work

that the request is made under Schedule A1 of the Trade Union and Labour Relations (Consolidation) Act 1992

The union has 10 working days to respond to your request.

You can end the bargaining arrangements and derecognise the union if they accept your request.

The union rejects your request but is willing to negotiate

You have 10 days to negotiate an agreement about derecognition. You can extend this period if the union agrees.

The union doesn’t respond or rejects your request

Apply to CAC to hold a secret ballot of workers to see if they support derecognition.

You can’t apply if there have been any applications to CAC for an end to bargaining arrangements in the previous 3 years.

Send the completed form and your supporting documents to CAC. You must send copies of the form and evidence to the union.

What happens next

CAC has 10 working days to consider your application.

You may be asked to attend a hearing if CAC needs more information before deciding whether to grant your application.

The CAC will arrange for a secret ballot of the workers to be held if your application is successful.

You will have to continue negotiating with the union if your application fails.

Workers: union loses support

You can only apply if both of these are true:

the union has been recognised for longer than 3 years

there haven’t been any applications to CAC for derecognition in the previous 3 years

Provide evidence (eg letters supporting your application, workplace surveys) for both of the following:

at least 10% of the workers in the bargaining unit want the union to be derecognised

a majority of workers in the bargaining unit are likely vote for derecognition

Send the completed form and your evidence to both the union and the CAC.

What happens next

Your application will either be:

rejected and the union will continue to represent the bargaining unit

accepted and you’ll enter a negotiation period of 20 working days

Taking part in negotiations

CAC will try to help everyone involved reach an agreement. They may extend the 20-day negotiation period if everyone agrees.

The outcome of the negotiations will be one of the following:

you withdraw your application and the union continues to represent the bargaining unit

the union agrees to end the arrangements and is derecognised

no agreement is reached and CAC arranges a secret ballot

Workers: derecognise a non-independent union

You can apply any time after the union has been recognised by the employer.

Apply for a secret ballot

Apply to CAC to hold a secret ballot of workers to find out if they want the union derecognsied.

The form must be completed and signed by an employee in the bargaining unit.

Provide evidence (eg letters supporting your application, workplace surveys) for both of the following:

at least 10% of the workers in the bargaining unit want the union to be derecognised

a majority of employees in the bargaining are likely to favour an end to the bargaining arrangements

What happens next

CAC has 10 working days to consider your application.

You may be asked to attend a hearing if CAC needs more information before deciding whether to grant your application.

Your application will either be:

rejected and the union will continue to represent the bargaining unit

accepted and you’ll enter a negotiation period of 20 working days

Taking part in negotiations

CAC will try to help everyone involved reach an agreement. They may extend the 20-day negotiation period if everyone agrees.

The outcome of the negotiations will be one of the following:

you withdraw your application and the union continues to represent the bargaining unit

the union agrees to end the arrangements and is derecognised

no agreement is reached and CAC arranges a secret ballot

Holding a derecognition ballot

How the ballot works

The final cost of the ballot will be split equally between the employer and the union.

Complain when someone doesn’t co-operate

Complain to CAC any time before the ballot is held if you feel someone isn’t co-operating.

The union can complain to the CAC if the employer is not fulfilling their duties during the ballot.

CAC will investigate and can issue a ‘remedial order’ demanding that all duties are carried out properly.

If that order is ignored CAC can cancel the ballot or declare that the union be derecognised.

Complain about unfair practices

To make a complaint fill in the unfair practices application form and send it to CAC. The address is on the form.

Complaints can be made at any time up to the end of day after the ballot closes.

Where CAC finds that unfair practices were used they may:

reschedule the ballot

cancel the ballot and declare that the union is derecognised

cancel the ballot and refuse the application for derecognition

After the ballot

You’ll usually find out the result of the vote 48 hours after the ballot closes.

Paying for the ballot

This must be paid in 15 days. If either party wishes to dispute the amount they can appeal to an employment tribunal.

What you must do

As an employer, you no longer have to work with a union that’s been derecognised.


My sister passed her driving test in July 2019 . Last week she was pulled over because she was driving while using her mobile phone. Can she get banned from driving?

The police can give you a ‘fixed penalty notice’ for less serious traffic offences, including for:

Being stopped by the police while driving

Overview

The police can stop a vehicle for any reason. If they ask you to stop, you should always pull over when it’s safe to do so. You’re breaking the law if you do not stop.

If you’re stopped, the police can ask to see your:

driving licence

insurance certificate

MOT certificate

If you do not have these documents with you, you have 7 days to take them to a police station. You’re breaking the law if you do not show the requested documents within 7 days.

The police can also give you an on-the-spot fixed penalty notice for many minor offences and make you take a breath test in certain circumstances.

You can also have your vehicle seized if you’re stopped on suspicion of driving without insurance and for some other offences.

Breath tests

The police can stop you at any time and ask you to take a breath test (‘breathalyse’ you) if:

they think you’ve been drinking

you’ve committed a traffic offence

you’ve been involved in a road traffic accident

If you refuse to take a breath test, or fail to supply a sample of breath and do not have a ‘reasonable excuse’, you can be arrested. A reasonable excuse could be a genuine physical or mental condition stopping you from giving a sample.

The breath test gives a result straight away. If it shows you’re not over the drink drive limit, you may be allowed to go.

If you fail the breath test, you’ll be taken to a police station and given a final breath test. If it’s positive, you will be charged.

If the officer thinks you’re under the influence of alcohol or drugs, they can ask you to:

take a drug test

do a physical test (a ‘field impairment test’), for example walk in a straight line then turn around and walk back

You can be arrested if you fail the test.

If you fail a breath test you cannot drive your car until you’re sober. You can ask someone else to collect your car for you.

Minor motoring offences

careless or inconsiderate driving

using a mobile phone while driving

not wearing a seat belt

driving too close to another vehicle

You can be fined up to £200 and get penalty points on your licence if you get a fixed penalty notice - you may be disqualified from driving if you build up 12 points within 3 years.

The police can also decide to:

take no action

issue a warning

offer driver training

charge you with an offence

You can choose not to pay the fixed penalty if you believe that it was given unjustly, but you’ll have to argue your case in court.

Faults with your vehicle

If your vehicle has something wrong with it, for example a broken brake light, the police may give you a ‘vehicle defect rectification notice’.

You’ll need to get your vehicle fixed and provide proof that it’s been fixed, for example a receipt for the work from a mechanic. You have 14 days from the date of the notice to show the proof to the police.

When the police can seize your vehicle

The police can seize a vehicle if they think it’s being used in a way that causes alarm, harassment or distress, for example careless or inconsiderate driving.

They can also seize a vehicle if they think it’s:

being driven by someone who does not have a proper licence or insurance

dangerously, illegally or obstructively parked

broken-down or abandoned

If your vehicle is seized there’s a ‘release fee’ of up to £200 plus a storage fee of £20 for every day or part day.

using a mobile phone while driving

Overview

driving licence

insurance certificate

MOT certificate

Breath tests

they think you’ve been drinking

you’ve committed a traffic offence

you’ve been involved in a road traffic accident

take a drug test

You can be arrested if you fail the test.

Minor motoring offences

careless or inconsiderate driving

using a mobile phone while driving

not wearing a seat belt

driving too close to another vehicle

The police can also decide to:

take no action

issue a warning

offer driver training

charge you with an offence

Faults with your vehicle

When the police can seize your vehicle

dangerously, illegally or obstructively parked

broken-down or abandoned

Overview

driving licence

insurance certificate

MOT certificate

Breath tests

they think you’ve been drinking

you’ve committed a traffic offence

you’ve been involved in a road traffic accident

take a drug test

You can be arrested if you fail the test.

Minor motoring offences

careless or inconsiderate driving

using a mobile phone while driving

not wearing a seat belt

driving too close to another vehicle

The police can also decide to:

take no action

issue a warning

offer driver training

charge you with an offence

Faults with your vehicle

When the police can seize your vehicle

dangerously, illegally or obstructively parked

broken-down or abandoned