1. Overview

You must pay the tax and Class 1B National Insurance due from your PAYE Settlement Agreement (PSA) by 22 October following the tax year it applies to.

If you’re paying by post, you must pay by 19 October.

Ways to pay

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

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

Same or next day

3 working days or more

5 working days

  • Direct Debit - if you haven’t 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).