Revised charges for paying HMRC by credit card

The current 1.5% charge is being replaced by a variety of rates

Most clients will choose to pay HMRC using methods that do not attract the fees which are incurred when paying by credit card. 

Those who do choose to pay by credit card will be interested to know that HMRC has introduced a new schedule of fees, replacing the current 1.5% fee. The new rates, detailed below, vary depending on the type of card used and whether the card is a personal or corporate card. The fees for paying using personal credit cards have been reduced and the rates for corporate credit cards have increased. This change is effective from 1 April 2016. 

Personal credit cards 

Type of card


VISA Personal Credit Card


MasterCard Personal Credit Card


MasterCard World Premium Credit Card


MasterCard Signia Premium Credit Card


MasterCard Elite Premium Credit Card



Corporate credit cards 

Type of card


VISA Business Credit Card


VISA Corporate Credit Card


VISA Purchasing Credit Card


MasterCard Business Credit Card


MasterCard Corporate Credit Card


MasterCard Purchasing Credit Card


MasterCard Fleet Credit Card


The secondary legislation is the
Fees for Payments of Taxes, etc by Credit Card Regulations, SI 2016/333 and the rationale for the change is given in the explanatory memorandum. In essence, it is being made to ensure HMRC recovers the costs for credit card use charged by the various card-providers. The rates for personal credit cards are capped to 0.3% of an element (called the “interchange” element) by an EU regulation introduced in December 2015. This cap does not apply to corporate credit cards. 

There is so far no mention of the rates, or this change, on GOV.UK.