7. Paying HMRC
Every month you have to pay HM Revenue and Customs (HMRC):
- the tax and National Insurance (and any other deductions) you owe as reported on your Full Payment Submission (FPS) in the previous tax month
- minus the reductions on any Employer Payment Summary (EPS) you sent before the 19th in the current tax month
Pay what you owe by the 22nd of the month (or the 19th if paying by post) - you may have to pay a penalty if you don’t.
If you usually pay less than £1,500 per month, you may be able to pay quarterly instead of monthly. Contact the payment helpline to find out.
Viewing what you owe
View your HMRC online account to see the reports you’ve sent and to find out what you owe.
There are things you can check if your PAYE bill isn’t what you expected.
How to pay
You can pay your PAYE bill in a number of different ways.
Interest and penalties
You may be charged a penalty if you don’t pay on time or in full.