Making PAYE payments on, or before, the end of the PAYE month
Do you make your PAYE payment on or before the end of the PAYE month (ie before sixth)?
If you do, you must tell us what tax year and month the payment is for. This will avoid any payment queries later.
Pay by cheque – always include the correct payslip for the tax year and month:
- Example of an early cheque payment
PAYE month two covers from 6 May to 5 June with a cheque payment due date of 19 June.
To pay month two of the tax year 2008-09 anytime from 6 May 2008, you must use your 2008-09 month two payslip.
Paying electronically – always add the tax year and month to your reference number:
- Example of an early electronic payment
PAYE month two covers from 6 May to 5 June with an electronic payment date of 22 June.
To pay month two of the tax year 2008-09 between 6 May and 5 June 2008, you need to add 0902 to the end of your Accounts Office reference number.
So if your Accounts Office reference number is 123PA00012345, you would show 123PA000123450902, and use the resulting 17-character reference number to make a combined PAYE and NICs payment.
