Electronic Payment

18.11 Large employers: what happens if you do not pay electronically when you should

If you are a large employer and we do not receive cleared funds for the full monthly payment by the new payment date, you may face a surcharge at the end of the tax year. The surcharge depends on the amount on the P35 and on how many times you do not pay on time and get a default notice from us.

We will send large employers a default notice every time a monthly payment (or any part of it) is received after the payment date.