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HMRC internal manual

National Insurance Manual

Class 1 NICs: Time limits for paying Class 1 NICs: quarterly payment option

Employers whose average monthly payments of

  • NICs
  • Income Tax
  • Deductions from subcontractors
  • Student Loan Deductions

    • less working tax credit payments

are likely to be less than £1500 for 2005/06 can choose to pay HMRC quarterly. The tax quarters end on 5th July, 5th October, 5th January and 5th April.

  • Cleared payments made electronically or through a bank should reach HMRC by the 22nd of the month in which the quarter ends.
  • Cleared payments made by cheque should reach HMRC by the 19th of the month in which the quarter ends.