DMBM520940 - Debt and return pursuit: PAYE: E-payment: legislation and interpretation: new date for interest

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PAYE/NIC Class 1

Payments made electronically

The date from which interest is calculated for electronic payments of PAYE and Class 1 NIC from 2005 onwards has been altered from the 19th to the 22nd of April.

Payments by other means

The date from which interest is calculated for non-electronic payments remains the 19th of April.

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Class 1A and Class 1B NIC

Payments made electronically

Although payment of Class 1A and Class 1B NIC by electronic payment is not mandatory the date from which interest is calculated for electronic payments of Class 1A NIC and Class 1B NIC has changed from 2005 onwards.

The dates from which interest is calculated has been altered

  • for Class 1A from the 19th to the 22nd of July and
  • for Class 1B from the 19th to the 22nd of October.

Payments by other means

The date from which interest is calculated for non-electronic payments of Class 1A NIC and Class 1B NIC remains the 19th of July and the 19th of October respectively.