Overview

Employers must pay Class 1A National Insurance contributions on expenses and benefits processed within the payroll (reported on the P11D and P11D(b)). The deadline for payment is 22nd July (or 19th July if paying by post).

It’s important to use the correct reference to ensure HMRC matches your payment to your Class 1A NIC liability.

Payment Details

Bank Account Details

Most payments to HMRC should be made to:

• Account name: HMRC Cumbernauld
• Sort code: 08-32-10
• Account number: 12001039

Alternatively, you can use:

• Account name: HMRC Shipley
• Sort code: 08-32-10
• Account number: 12001020

Note: You should use Cumbernauld as default unless HMRC specifically tells you to use Shipley.

Payment Reference

Very important:
When paying for Class 1A NIC, your payment reference MUST be your 13-character Accounts Office reference number plus ‘26’ at the end (for payments relating to the tax year ending 5 April 2026; change ‘26’ according to the relevant year, e.g. ‘25’ for tax year ending April 2025).

Example:
If your Accounts Office reference is 123PA45678910, for 2024-25 (payment due July 2025), your reference will be:
123PA4567891025

This ensures HMRC allocates your payment to Class 1A rather than regular PAYE liabilities.

How to Make the Payment

1. Set up payment in your online banking to HMRC Cumbernauld.
2. Enter the correct amount for Class 1A NIC due (from your P11D(b)).
3. Use the correct payment reference (see above).
4. Set the payment date to on or before 22nd July.