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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: in-year: in-year procedures: payment not made by due date

Payments must be made by the appropriate due date as follows

Electronic payment - cleared monthly or quarterly payments must reach us no later than the 22nd of the month following the end of the tax month or quarter to which it relates.

Cheque payment - must be received by the 19th of the month.

If an employer fails to do this the money they owe will be shown as outstanding and steps will be taken to enforce payment.

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    • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)