Paying PAYE to HMRC

Paying PAYE to HMRC

Paying PAYE to HMRC
The easiest way to pay your PAYE liability is through your company online gateway. Employers PAYE is a company expense and should not be paid from your personal bank account.

HMRC bank details for direct payment can be found here. Please remember to obtain the correct PAYE reference (see below).

The deadline for paying your PAYE will be either monthly or quarterly. The deadline for paying this is the 22nd of the following month. So if your PAYE period ends 31 December, you have until 22 January to pay HMRC.

We advise against sending cheques in the post, but if you do, the cheque must reach HMRC by 19th instead of the 22nd. We would recommend that you post it at least a week before to make sure it arrives on time. If there is a problem with the cheque, for example not signed, HMRC may levy penalties and interest for late payment.

Use the correct payment reference number
Your payment reference number is your 13-character accounts office reference number plus 4 digits for the relevant quarter. 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.
You should use your business bank account to pay the PAYE liability.

It may take up to three bank working days for payment to reach HMRC. Bank working days are Monday to Friday, excluding bank holidays, so please make sure you leave sufficient time for the payment to reach HMRC in time.


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