You must pay the tax charge through Self Assessment if either of the following apply:

• you need to send a tax return for another reason, for example if you become self-employed
• its later than 31 January in the year after the tax year you need to pay for

Otherwise you can choose to pay the tax charge through PAYE instead.

How to pay through Self Assessment

1. Register for Self Assessment.

2. Fill in a Self Assessment tax return each tax year and pay what you owe.

Register for Self Assessment

If you do not usually send a tax return, you need to tell HMRC by 5 October following the tax year you need to pay the tax charge. You can tellHMRCby registering for Self Assessment.

Youll get a letter telling you what to do next after youve registered.

Register now

Change from paying through Self Assessment to paying through PAYE

Phone HMRC if both of the following apply:

• you want to start paying the tax charge through PAYE
• you no longer need to send a tax return for another reason

Youll need:

• your adjusted net income
• the National Insurance number of any partner who received Child Benefit in the last tax year
• the dates of relationships with any partners receiving Child Benefit

If you cannot get information from your partner or ex-partner

You can write to HMRC to ask whether your partner or ex-partner gets Child Benefit or has a higher income than you. HMRC will reply yes or no - they will not give you any financial information or your partners National Insurance number.

Write to HMRC

You need to tell HMRC the tax year youre asking about, as well as your:

• name, address, date of birth and National Insurance number

• Unique Taxpayer Reference, if you have one

• adjusted net income

• partner or ex-partners name

If you can, include your partner or ex-partners:

• address

• date of birth

• National Insurance number, if you know it

• Unique Taxpayer Reference, if they have one

Send your letter to: