NIM18100 - Class 1B NICs : Liability : Payment date for Class 1B NICs

Payment of Class 1B NICs must be made by 19 October in the tax year following the tax year to which the PSA applies.

For example, the payment of Class 1B NICs in connection with a PSA agreed for the 2004/05 tax year is due to be made by 19 October 2005.