Paying PAYE by Bank Giro

If your bank or building society offers the Bank Giro service you can make a payment of PAYE and Class 1 NICs at your own bank branch by cheque or cash.

If paying this way please:

• take your payslip to your own bank branch, other banks may refuse to accept it or may charge you for this service
• make cheques payable to ‘HM Revenue & Customs Only’.

Note: From 2008/09 we have removed the separate PAYE and NIC amount boxes from the payslip. You only need to enter the total ‘Amount due’ that you are paying.

We treat any payment made by Bank Giro as electronic.

PAYE electronic payment deadline

Your cleared payment must reach our bank account no later than the 22nd of the month following the end of the month/quarter to which it relates. Where the 22nd falls on a weekend or bank holiday, you must ensure that your payment reaches our bank account no later than the last bank working day before the 22nd. If your payment is late you may be charged interest.

To allow for possible delays in bank processing, for which we are not responsible, we advise you not to leave payment until the last day. We advise you to allow at least 3 bank working days for it to reach us, bank working days are Monday to Friday excluding bank holidays.