I’m sure most have you have settled your Self-Assessment tax return bill by now, but for those of you that haven’t, just a friendly warning:

Late payments:

  • HMRC will automatically charge interest from 1st February on all late payments
  • HMRC will add a fixed 5% surcharge to all unpaid tax outstanding at 28th February
  • Paying late can increase the risk of being selected by HMRC for investigation

We recommend that you use the instructions here – https://www.gov.uk/pay-self-assessment-tax-bill/overview – to identify ways of paying your tax liability.

Your paying reference is your 10 digit tax reference (“UTR”, as it is often called) plus the suffix “k”. If using the online payment method, select “Cumbernauld”, if required.

For example, if you reference number is 1234567890, your payment reference will be 1234567890k.  Please do not use this example reference to pay your tax!


We strongly advise you to seek appropriate advice before taking action on any of the points listed above.

If you are in any doubt, please call us for clarification.

About us:  Leggate Associates Limited was formed by Andrew Leggate LL.B FCMA FCA CGMA who has over 35 years of tax and accountancy experience in industry and practice, and the practice is managed by Joanne Leggate FMAAT ATT.  Our clients range from building subcontractors to multi-million pound concerns and high net worth individuals all over the UK.  Please see our website www.leggateassociates.co.uk  or follow @LeggateAssoc on Twitter for occasional updates.

© 2019 Leggate Associates Ltd