You must pay your PAYE bill to HM Revenue and Customs (HMRC) by:

  • the 22nd of the next tax month if you pay monthly
  • the 22nd after the end of the quarter if you pay quarterly - for example, 22 July for the 6 April to 5 July quarter

If you pay by cheque through the post, it must reach HMRC by the 19th of the month.

You may have to pay interest and penalties if your payment is late. There’s a different way to pay penalties.

Pay online

You’ll need to use your 13-character accounts office reference number as the payment reference. You can find this on either:

  • the letter HMRC sent you when you first registered as an employer
  • the front of your payment booklet or the letter from HMRC that replaced it

You need to add 4 extra numbers to the end of your 13-character accounts office reference number each time you make an early or late payment. If you use this service, it will work out the numbers for you.

Pay now

What you’re paying

Your PAYE bill may include:

You pay your Class 1A National Insurance on work benefits that you give to your employees separately.

PAYE Settlement Agreements are also paid separately.

Ways to pay

Make sure you pay HMRC by the deadline. The time you need to allow depends on how you pay.

You can no longer pay at the Post Office.

Same or next day

3 working days

5 working days

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 using online or telephone banking).

Payment booklets

You’ll need a payment booklet from HMRC to pay at your bank or building society, or by post. If you do not have one, ask HMRC to send it to you.

If you’re no longer using your payment booklet, you can ask HMRC to stop sending it.

HMRC will automatically stop sending your payment booklet if you make 2 or more electronic payments in a year.