Pay by the 19th of each month if paying by cheque through the post.
What you’re paying
Your PAYE bill may include:
- employee Income Tax deductions
- Class 1 and 1B National Insurance
- Student Loan repayments
- Construction Industry Scheme (CIS) deductions
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
- by debit or credit card online
- at your bank or building society (cash or cheque)
- at the Post Office (debit card, cash or cheque)
- Direct Debit (if you’ve already set one up)
- by cheque through the post
5 working days
- Direct Debit (if you haven’t 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).
You need your HMRC payment booklet if you pay at a bank or building society, at the Post Office or by cheque in the post.
You can ask HMRC to stop sending you payment booklets if you pay by online or telephone banking, Direct Debit, or by debit or credit card online.