This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE: introduction to PAYE: interest: legislation

Interest is charged under the following legislation. Employers are liable to interest if they have not paid over the full amount due for a tax year by 19 April (or 22 April if they pay electronically).


Regulation 82 of the Income Tax (Pay As You Earn) Regulations 2003 allows HMRC to charge interest on any tax debt from 14 days after the end of the tax year, or 17 days if payment is made electronically.