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Home / Simons-Taxes /Personal and employment tax /Part E8 National Insurance contributions /Division E8.9 Payment and repayment of contributions /Introduction to payment and repayment of contributions / E8.903 Mechanics of payment
Commentary

E8.903 Mechanics of payment

Personal and employment tax

In most cases payment may be made either electronically or by post with the appropriate payslip, quoting the employer's 13 character accounts office reference. This reference can be checked using HMRC's online checker tool. HMRC must have cleared funds by the 22nd of the month of payment (so cheques must arrive at the Accounts Office by the 19th of the month). If

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