gov.uk Employers PAYE Paying HMRC By Cheque & Payslip England : HM Revenue & Customs

Name of the Organization : HM Revenue & Customs
Type of Facility : Employers PAYE Paying HMRC By Cheque & Payslip
Location : London
Country : England (United Kingdom)

Website :
https://www.gov.uk/dealing-with-hmrc/paying-hmrc
https://www.gov.uk/government/organisations/hm-revenue-customs

Employers PAYE Paying By Cheque & Payslip

Pay employers’ PAYE tax and National Insurance:
You must pay your PAYE bill to HM Revenue and Customs (HMRC) by the 22nd of the month (or the 19th if paying by post) when you’re running payroll.

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Construction Industry Scheme (CIS) payments are paid in the same way and have the same deadlines.

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:
** online or telephone banking (Faster Payments)
** CHAPS

3 working days:
** by debit or credit card online (BillPay)
** Bacs
** at your bank or building society
** at the Post Office
** Direct Debit (if you’ve already set one up)
** by 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).

Early or late payments:
Payments are considered:
** early if paid before the start of the tax month you want to pay for
** late if paid after the end of the tax month you want to pay for

If you make an early or late payment, tell HMRC the tax year and the tax month the payment is for. How you do this depends on your payment method.

Payment booklets:
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.

Pay employers’ Class 1A National Insurance:
You must pay Class 1A National Insurance on work benefits you give to your employees, eg a company mobile phone.

You need to pay these contributions by 22 July each year for the previous tax year. You’ll need to pay by 19 July if paying by post.

You pay Class 1A separately to other National Insurance paid through the PAYE system.

Ways to pay:
Make sure you pay HM Revenue and Customs (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:
** online or telephone banking (Faster Payments)
** CHAPS

3 working days:
** online by debit or credit card (BillPay)
** Bacs
** at your bank or building society
** at the Post Office
** Direct Debit (if you’ve set one up with HMRC before)
** by post

5 working days:
** Direct Debit (if you haven’t set one up with HMRC before)

If the deadline falls on a weekend or bank holiday, your payment must arrive in HMRC’s bank account on the last working day of the week (unless you’re using Faster Payments).