1. Overview

You have 30 days from the date on the PAYE late penalty notice to pay or appeal it.

Ways to pay

Make sure you pay HM Revenue and Customs (HMRC) by the deadline.

The time you need to allow depends on how you pay.

Same or next day

3 working days

5 working days

  • Direct Debit (if you haven’t set up one for HMRC before)

If the deadline falls on a weekend or bank holiday, make sure your payment reaches HMRC on the last working day before it (unless you’re paying by Faster Payments).