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.
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.
What you’re paying
Your PAYE bill may include:
- employee Income Tax deductions
- Class 1 and 1B National Insurance
- Class 1A National Insurance on termination awards and sporting testimonials
- Student Loan repayments
- Construction Industry Scheme (CIS) deductions
- your Apprenticeship Levy payments (starting from April 2017) if you, or employers you’re connected to, have an annual pay bill of more than £3 million
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
- by debit or corporate credit card online
- online or telephone banking by Bacs
- at your bank or building society (cash or cheque)
- Direct Debit (if you’ve already set one up)
- by cheque through the post
5 working days
- Direct Debit (if you have not set up one 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).
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.