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Home / Simons-Taxes /Administration and compliance /Part A6 Enquiries, compliance checks and investigations /Division A6.9 Employer compliance reviews /Employer obligations / A6.913 Payments to HMRC

A6.913 Payments to HMRC

Administration and compliance

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

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