Before you make a payment, you need to tell HMRC about any unpaid tax on cryptoassets. We will send you a payment reference number that you can use to make a payment.

When to pay

You must pay the full amount you owe within 30 days of making your disclosure. If you do not, HMRC will take steps to recover the money.

If the deadline is on a weekend or bank holiday, make sure your payment reaches HMRC by the end of the previous working day.

What you need

You need your 14-character reference number starting with X.

You can find this on the letter we sent you after you made your disclosure.

Pay online

Approve

You can pay online using one of the following methods:

• approve a payment through your online bank account

debit or corporate credit card

Pay now

Paying online through your bank account

You can pay by approving a payment through your online bank account by selecting the ‘pay by bank account’ option.

You will be directed to sign in to your online or mobile banking account to approve your payment.

You will need to have your online banking details to hand to pay this way.

Pay

Paying by debit or corporate credit card

Alternatively,You you can make a full payment online using a debit or corporate credit card. There is a non-refundable fee if you use a corporate credit or debit card. You cannot pay by personal credit card.

Your payment will be accepted on the date you make it and not the date it reaches HMRC’s account (including weekends and bank holidays).

You must make sure the details you enter match those held by your bank or card provider. For example, the billing address should match the one your card is currently registered with.

Pay now

Pay by bank transfer 

If you pay by CHAPS (Clearing House Automated Payment System) or Faster Payments, youyour canpayment submitwill yourbe paymentreceived on the same or next working day.

If you pay by Bacs (Bankers Automated Clearing System), allow 3 working days for the payment to reach HMRC.

We recommend you check your bank’s processing times and maximum transaction limits before you pay.

Account details to use if your account is in the UK

Use the following details to make a payment if your account is in the UK:

• sort code — 08 32 10
• account number — 12001020
• account name — HMRC Shipley

Account details to use if your account is overseas

Use the following details to make a payment if your account is overseas:

• account number (IBAN) — GB03 BARC 2011 4783 9776 92
• bankBusiness identifierIdentifier codeCode (BIC) — BARCGB22
• account name — HMRC Shipley

You shouldmust make overseasall payments in sterlingpound (GBP).sterling. Your bank may charge you if you use any other currency.

If needed, you can provide your bank with the following HMRC banking address:

After you’ve paid

We will write to you to let you know if we have accepted your disclosure, meaning the amount you have paid has cleared any unpaid tax you owed. The letter you received with your payment reference number on will have more information on the amount of time this may take.

If we have not accepted your disclosure, HMRCwe will contact you to let you know the next steps.

If you cannot pay the full amount

You should make the full payment of what you owe when you make your disclosure.

LetIf us know if you cannot pay the full amount you oweowe, you must let us know as soon as you have your payment reference number. number. We may need to discuss and agree a new offer.

To help us decide when you will need to pay the amount you owe, you will need to tell us:

• your payment reference number
• how and when you think you will be able to pay what you owe
• what your current weekly or monthly income and outgoings are
• your assets (for example, your home, other property or land, vehicles, investments, money in the bank)
• anything you owe out (for example, mortgages, loans and credit cards)