ECSH44825 | How payment is made

A business should pay the fees when it first applies to register and when it completes its annual supervision. When it gives details of the business, the online service will work out how much it owes and will let the business pay the total amount due for each type of fee.

If the business does not pay their annual supervision fee on time, HMRC will cancel their registration.

When to pay

The business should pay their fees when they first apply to register and when they complete their annual declaration.

The business will need their payment reference (it has 12 digits and 2 letters starting with X) when they submit their application or annual declaration.

The payment reference will be generated by the online service, they will need to make a record of this and keep it safe.

If they do not have their payment reference number, they can email [email protected] to ask for it before making a payment.

There will be a delay in allocating the fees payment to the correct account if the business uses an incorrect payment reference. This could lead to an auto cancellation.

If they pay it using the wrong reference, it is not delayed, but allocating it to the correct account may be delayed. This could lead to auto cancellation.