Special Notice about Electronic PAYE payment dates

To avoid paying late you must make sure HM Revenue & Customs (HMRC) have cleared funds by the due date.  If you pay electronically this is the 22nd of each month.  However, when the 22nd falls on a non banking day, (weekend or bank holiday), HMRC must have cleared funds by the last bank working day before the 22nd.

For example:  2011-12 PAYE month 6 for the period ended 5 October 2011. 

The due date of 22 October 2011 fell on a Saturday - a non banking day - if paying electronically, your PAYE payment must have cleared HMRC's bank account by Friday 21 October 2011.

You may therefore need to change any automatic payment dates to ensure you pay on time.  If you do not do so, you will be noted by HMRC as paying late, and late payments for this tax year may result in a penalty being charged.

For further details go to:  Late Payments