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 2019 to 5 July 2019 should be made to avoid the risk of being charged any late payment penalties.

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 GOV.UK.

Payment of any Class 1A NIC, as calculated from the benefits and expenses form P11D(b), is also required by the 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 1913.

For example if your Accounts Office reference is 123PA00123456, and you want to make a payment in July 19 for the 2018/19 tax year, you would use 123PA001234561913.

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

(05-07-2019)