Currently, if you make a tax payment to HMRC you are only charged a fee if paying using a business credit card. Payments by personal credit cards are not permitted.
Changes are afoot from 1st November 2020 and payments made using a business debit card will also attract a fee. These changes are being introduced with the rationale to avoid costs to the public purse; so business debit card users will be charged a fee equal to the total cost incurred by HMRC when receiving the card payment.
Payments made by a personal debit card will still be free of any charge. There are also a wide range of payment methods open to the taxpayer when paying HMRC and these include online banking, cheque through the post and direct debit.