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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Debt and return pursuit: PAYE: introduction to PAYE: payments: payment frequencies and payment due dates

Employers and Contractors should pay their deductions to HMRC on a regular basis, or declare if they have nothing to pay for a particular period. This stops the issue of any unnecessary reminders.

The due date for cheque payments is the 19th of the relevant period. For electronic payments, cleared funds should reach HMRC by the 22nd of relevant period.

Monthly Payers and due dates

Employers who will pay HMRC more than £1,500 per month (or £18,000 or more a year) should pay their PAYE monthly.

Month Start End Due date  
         
      Cheque payers Electronic payers
1 6 April 5 May 19 May 22 May
2 6 May 5 June 19 June 22 June
3 6 June 5 July 19 July 22 July
4 6 July 5 August 19 August 22 August
5 6 August 5 September 19 September 22 September
6 6 September 5 October 19 October 22 October
7 6 October 5 November 19 November 22 November
8 6 November 5 December 19 December 22 December
9 6 December 5 January 19 January 22 January
10 6 January 5 February 19 February 22 February
11 6 February 5 March 19 March 22 March
12 6 March 5 April 19 April 22 April

Quarterly Payers and due dates

Employers who have reasonable grounds for believing that their average monthly payment over the complete tax year will be below £1,500 per month (less than £18,000 per year) can pay quarterly.

Quarter Start End Due date  
         
      Cheque payers Electronic payers
1 6 April 5 July 19 July 22 July
2 6 July 5 October 19 October 22 October
3 6 October 5 January 19 January 22 January
4 6 January 5 April 19 April 22 April

Other payment frequencies

Some employers, generally limited companies, make bi-monthly, bi-yearly, irregular or even yearly payments to Directors and employees and so do not have monthly or quarterly PAYE payments to make to HMRC.

Employers are obliged by legislation to pay HMRC on a monthly or quarterly basis the deductions made during that period so they should declare to HMRC they have nothing to pay for periods where no deductions were made. For employers who only pay annually, this can be noted on their PAYE record.