A6.913 Payments to HMRC

A6.913 Payments to HMRC

Payments to HMRC must be made by the following due dates.

PAYE

Employers must pay the amount due for the tax month ending (or quarter ending, for quarterly payments1) on the previous 5th of the month. Postal payments must reach HMRC by 19th of each month, and electronic payments must reach HMRC (cleared) by 22nd of each month, for example the payment due for the tax month ending 5 August 2015 must be paid by either 19 or 22 August2. However, if 22nd of the month falls on a weekend or Bank Holiday, the payment must reach

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