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.

This guide is also available in Welsh (Cymraeg).

Pay online

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

  • in your HMRC online account

  • on the letter HMRC sent you when you registered as an employer (or sent to your accountant or tax adviser if they registered on your behalf)

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.

Same or next day

3 working days

4 working days

  • automatic Direct Debit (if you have not 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 using online or telephone banking).

5 working days

  • single payment Direct Debit (if you have not set up one for HMRC before)

Payment booklets

HMRC no longer sends printed payment booklets.

You can still pay tax you owe from the tax year 6 April 2023 to 5 April 2024 at your bank or building society using a payment booklet, if you already have one. To pay tax for the current tax year, you must choose another way to pay.