Paying Class 1A NIC to HMRC

Paying Class 1A NIC to HMRC

Paying Class 1A NIC to HMRC
The easiest way to pay your Class 1 NIC liability is through your online gateway.You will only have a Class 1A NIC liability if you have benefits in kind.
The deadline for paying your Class 1A NIC is the 22nd July following the end of the HMRC tax year on 5 April. So for 2023-24 you have until 22 July to pay the Class 1A NIC. 
You should use your business bank account to pay the liability.

Use the correct payment reference number
Your payment reference number is your 13-character accounts office reference number plus 2 digits for the relevant tax year and the number 13. You must use this, or your payment will not be applied to your account. The following link has various options on how you can pay and will also help you with the payment reference number.

As an example if you were paying Class 1A NIC for 2023-24 and your employers PAYE reference number was 123AB012345678 you would add on 2413 (24 being the tax year and 13 identifies it as Class 1A NIC). So your full payment reference number would be: 123AB0123456782413.

Please be careful not to use the reference number from the last tax year as it will be applied to the wrong tax year.

You should use your business bank account to pay the liability. It may take up to three bank working days for payment to reach HMRC. 




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