How to pay HMRC

There are many ways you can pay HM Revenue and Customs (HMRC). Ensure your payment reach HMRC on time to avoid interest on late payment.

Universally, you have to pay HMRC for your self assessment tax, income tax, stamp duty, corporation tax, Value Added Tax (VAT), pay as you earn (PAYE), national insurance contributions (NIC) and late filing penalty.

How to pay HMRC using the following payment methods.

By debit card or credit card

Go to www.tax.service.gov.uk/pay-online

Telephone or Internet banking

You may contact your own bank and provide the banker with the HMRC bank details:

  • Tax amount due
  • Sort code: 08-32-10
  • Account number 12001020
  • Account name: HMRC

Remember to provide the reference as shown on the HMRC payslip, for example, if you are paying for corporation tax please provide the 10 digits unique tax reference numbers. This allows HMRC to allocate the payment to your accounts.

Direct Debit

Go to www.gov.uk/pay-tax-direct-debit to setup a direct debit payment. You must register for HMRC online services before you can setup direct debit payment. Register for HMRC online services are quick and easy and secure.

For example, you may like to setup direct debit if your business is registered for VAT so that HMRC can automatically take the VAT payment due or refund VAT every quarter from/to your business accounts based on the VAT return you submitted. Your accountants can set this up for you.

Post office

Take the HMRC payment slip to any participating Post Office. You may pay by debit card or by cheque. If paying by cheque, please make your cheque payable to Post Office LTD.

Pay by Cheque

If you would like to pay by cheque, please make your cheque payable to HM REVENUE & CUSTOMS ONLY and remember to include your payslip.

Please ensure you affix a correct stamp on your envelop.

Disciplinary meeting notes

Employers conduct staff disciplinary meeting are advised to take notes of what has been said and discussed during the investigatory meeting, disciplinary hearing and appeal meeting.

For this purpose, you must give copies of the disciplinary meeting notes to your staff concerned within reasonable time after each meeting. Subsequently, your staff can digest the notes and highlight any misunderstanding based on what was discussed and written in the notes.

Staff to comment on the disciplinary meeting notes

On one hand, It is important you give the staff concerned the opportunity to comment on the notes and evidences discussed. Particularly, where the case is serious enough to warrant dismissal of your staff.

Above all, the staff disciplinary procedure is to be used to resolve disputes between employers and employees fairly and reasonably. It is not meant to be used to abuse or to discriminate your staff you do not like.

ACAS code of practice

The ACAS Code of Practice 1 suggests that refused or failed to provide copies of the meeting notes to the staff concerned is a breach of statutory disciplinary procedures and constitutes an unfair disciplinary process.

For an example, you disciplined a staff for misconduct and you sack him/her immediately. In this case, you shall provide copies of the disciplinary meeting notes to the staff. At the same time, you must give the staff the opportunity to comment on the notes and evidences. So that your staff can decide accordingly whether or not to make an appeal against your decision.

On the other hand, you shall provide your staff with the disciplinary meeting notes before the staff disciplinary appeal hearing. However, if you gave the meeting notes after the appeal hearing, it is obvious that you have no intention to give your staff opportunity to comment on the meeting notes. In other words, your outcome of the disciplinary process is probably pre-decided and matters are pre-judged. Hence, the process is just a formality.

Consequently, your staff can make a claim against you as the employers for unfairly treatment and discrimination at work. Thus, this may attract unwelcome publicity for your company. We believe you won’t want that kind of publicity about your business as an employer.

Staff handbook

Generally, it is a good idea to have in-house staff handbook. The staff handbook is compilation of rules on how you would what you staff to conduct themselves while under your employment. In other words, your own rules book for your staff. You must provide a copy of this handbook to all your staff.

For example, staff cannot drink alcohol while at work. Accordingly, the consequence would be liable to staff disciplinary and immediate dismissal.

Another example is staff performance appraisal. Staff that need improvement. How would you help your staff to improve their performance. In what circumstance, you would dismiss your staff based on their performance.

Besides, you can also include rules on punctuality, salary deductions, maternity and paternity pay and so on.

Staff disciplinary procedure

The UK employment law suggests all employers to introduce staff disciplinary procedure at work. As employers, you have to inform your staff of the disciplinary procedure in place and also explain the examples of actions that will amount to staff disciplinary and/or dismissal.

The Advisory, Conciliation and Arbitration Service (ACAS) published guidance for employers on statutory disciplinary and grievance procedures. ACAS Code of Practice 1 provides details on how to draw up and operate a staff disciplinary procedure. The code provides reasonable steps of employers must follow in executing staff disciplinary process. It is also used as a guideline how reasonable you are as employer if your employee brings a claim for unfair dismissal at the Employment Tribunals.

Generally, the statutory minimum steps you must follow in your staff disciplinary procedure is discussed below. However, your own disciplinary procedure may allow for more warnings, meetings. Other courses of action may include demotion and suspension.

Statutory Disciplinary Procedure

Step 1: Investigate To Establish Facts

Investigate the situation fully by talking to your staff concerned and any other staff who might be able to throw some light on the situation. Gather any evidence you can find including emails and letters. Interview any witnesses and take signed written statements from them if necessary.

Step 2: Invite The Employee Concern To An Investigatory Meeting

You must make it clear to them that the meeting is not part of a formal disciplinary procedure. The purpose of the meeting is to give them the opportunity to comment on the allegations.

Step 3: After The Investigatory Meeting

Should you think that a formal disciplinary hearing should be conducted then you must inform your staff concern in writing setting out the allegations include evidences supporting the allegations.

You must give your staff the right to be accompanied by a trade union representative or a work colleague.

Step 4: Go Ahead With Formal Disciplinary Hearing

Explain your complaint and your evidences and give your staff the opportunity to state their case, ask questions, give evidence and call their witnesses.

Step 5: Yours Decisions On The Disciplinary Hearing

If you decide on disciplinary action rather than dismissal, you should write to your staff spelling out what the misconduct is, what has to be done about it and the deadline. And explain the consequences if things don’t change – perhaps a final written warning and then the sack.

You must give your staff a copy of the disciplinary meeting notes soon after the meeting.

Step 6: Employee’s Right To Appeal

Try to get another person to chair the appeal hearing if possible. If this is not the option then try to be impartially as possible and don’t be afraid to overturned previous decision. After the appeal you have to let your staff know your final decision.

Failed To Follow Statutory Disciplinary Procedures

If you do not follow the basic disciplinary procedure and any claims against you by your staff will be considered automatic unfair dismissal and the employment tribunal can increase the compensation payable to your staff.

Only staff with more than a year of service are able to bring a claim at Employment Tribunals.