PAYE payments to HMRC: how and when
What you pay, when, and how - explained
Each month you must pay Income Tax and National Insurance contributions deducted from payroll to HMRC. This is separate from your Corporation Tax and VAT payments and has its own deadline and reference.
What you pay
The monthly PAYE payment covers: Income Tax deducted from salaries, employee National Insurance contributions, and employer National Insurance contributions. We confirm the exact amount after each payroll run.
When to pay
Payment is due by the 22nd of the month following the pay period. For April payroll, payment is due by 22 May. For March payroll, payment is due by 22 April.
How to pay
Pay by bank transfer to HMRC using your 13-character Accounts Office Reference as the payment reference. We provide this with every payroll. An incorrect reference means HMRC cannot allocate the payment, and you will receive a late payment notice even if the money has left your account.
💡 Good to know: Mark the 22nd of each month in your calendar alongside your VAT payment dates. HMRC charges interest on PAYE payments received after this date. Setting up a standing order is not recommended, as the amount varies each month. You must pay the exact figure we confirm after each payroll run.
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