In this section:
Payment of your 2011 -12 PAYE/Class 1 National Insurance Contributions (NICs) due for month 06 (6 September to 5 October) or quarter 02 (6 July to 5 October) is due on 22 October for electronic payments, or 19 October 2011 for any postal payments.
Also, payment of any 2010 -11 PAYE Settlement Agreements (PSA) are due on 22 October for electronic payments, or 19 October 2011 for any postal payments.
As 22 October falls on a Saturday, if you pay electronically your cleared payment must reach the HMRC bank account by Friday 21 October so you will need to initiate your payment earlier than usual. If you pay late, you may be charged a late payment penalty.
Guidance on when to initiate your payment
Please do not include your PSA payment with your 2011-12 PAYE/NICs payment or pay using your Accounts Office reference otherwise it will be allocated to the wrong record and you may receive a reminder.
Instead pay your PSA payment using the correct unique reference. The payslip issued to you shows you what the reference is. It is a 14 character reference beginning with ‘X’. Please use this reference for your PSA payment.
