Quarterly PAYE and Class 1A NIC payment reminder

If you pay PAYE over to HMRC quarterly rather than monthly, payments for the three month period 6 April 2018 to 5 July 2018 should be made soon to avoid the risk of being charged any late payment penalties.

If you are an online filer, your payroll software can produce a summary of how much you need to pay HMRC (taking into account any reductions on any EPS and your entitlement to the Employment Allowance.). If you are a paper filer then you will need to calculate what you need to pay to HMRC manually. Users of HMRC’s Basic PAYE Tools (BPT) should check the user guide which contains step-by-step help on the most common functions of BPT, including on calculating the amount due to HMRC.

The deadline is 22 July, if payment is made electronically, or by 19 July if payment is made any other way, e.g. by cheque. Details of the various ways to pay are available on the GOV.UK website. Note that you are no longer allowed to pay at the post office or by personal credit card.

Payment of any Class 1A NICs due in respect of certain benefits provided to employees and calculated from the benefits and expenses form P11D(b), is also required by 19 July (or 22nd July if paying electronically).

HMRC’s systems can struggle to allocate Class 1A NIC correctly sometimes, so it is important that you provide the correct payment reference when making any payment of Class 1A NIC. You should use your 13 character Accounts Office reference followed by 1813. For example if your Accounts Office reference is 123PA00123456, you would use 123PA001234561813.

For more information on paying HMRC and using the correct reference, see page 'Paying HMRC'.

There is a short HMRC video available for employers on paying PAYE that you can watch on YouTube.

(16-07-2018)