1. Overview

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 the deadline is the 19th of the month.

What you’re paying

Your PAYE bill may include:

You pay your Class 1A National Insurance bill separately.

PAYE Settlement Agreements are also paid separately.

Ways to pay

Make sure you pay HMRC by the deadline. You may have to pay interest and penalties if your payment is late.

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

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).

Payment booklets

You’ll need a payment booklet from HMRC to pay at your bank or building society, at the post office or by post. If you don’t 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.