Questions and Answers
PAYE Payment Dates
I have a few employees and I have paid the PAYE and National Insurance liability late in the past. Can you tell me what the exact payment deadline is to avoid me incurring fines in the future?
If you are paying by cheque, the cheque must reach HM Revenue & Customs (HMRC) by 19thof the month following the end of the tax month or quarter to which it relates. HMRC recommend that you allow at least three working days for the cheque to reach them.
If you are paying electronically, the due date is the 22ndof the month following the end of the tax month or quarter to which it relates.
If the deadline should fall on a weekend or bank holiday, then the due date is the last working day before the normal deadline, i.e. the due date will be earlier than normal.
To remind you, put the dates in your diary, calendar or email account.
Date published 5 Dec 2012
This article is intended to inform rather than advise and is based on legislation and practice at the time. Taxpayer’s circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this article, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.Choose the right accounting firm for you
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