DMBM520055 - Debt and return pursuit: PAYE: introduction to PAYE: payments: payment frequencies and payment due dates
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Employers and Contractors should pay their deductions to HMRC on a regular basis, or declare if they have nothing to pay for a particular period. This stops the issue of any unnecessary reminders.
The due date for cheque payments is the 19th of the relevant period. For electronic payments, cleared funds should reach HMRC by the 22nd of relevant period.
Monthly Payers and due dates
Employers who will pay HMRC more than £1,500 per month (or £18,000 or more a year) should pay their PAYE monthly.
Month |
Start |
End |
Due date |
|
|
|
|
Cheque payers |
Electronic payers |
1 |
6 April |
5 May |
19 May |
22 May |
2 |
6 May |
5 June |
19 June |
22 June |
3 |
6 June |
5 July |
19 July |
22 July |
4 |
6 July |
5 August |
19 August |
22 August |
5 |
6 August |
5 September |
19 September |
22 September |
6 |
6 September |
5 October |
19 October |
22 October |
7 |
6 October |
5 November |
19 November |
22 November |
8 |
6 November |
5 December |
19 December |
22 December |
9 |
6 December |
5 January |
19 January |
22 January |
10 |
6 January |
5 February |
19 February |
22 February |
11 |
6 February |
5 March |
19 March |
22 March |
12 |
6 March |
5 April |
19 April |
22 April |
Quarterly Payers and due dates
Employers who have reasonable grounds for believing that their average monthly payment over the complete tax year will be below £1,500 per month (less than £18,000 per year) can pay quarterly.
Quarter |
Start |
End |
Due date |
|
|
|
|
Cheque payers |
Electronic payers |
1 |
6 April |
5 July |
19 July |
22 July |
2 |
6 July |
5 October |
19 October |
22 October |
3 |
6 October |
5 January |
19 January |
22 January |
4 |
6 January |
5 April |
19 April |
22 April |
Other payment frequencies
Some employers, generally limited companies, make bi-monthly, bi-yearly, irregular or even yearly payments to Directors and employees and so do not have monthly or quarterly PAYE payments to make to HMRC.
Employers are obliged by legislation to pay HMRC on a monthly or quarterly basis the deductions made during that period so they should declare to HMRC they have nothing to pay for periods where no deductions were made. For employers who only pay annually, this can be noted on their PAYE record.