Paying Her Majesty's Revenue & Customs (HMRC)

How you pay the tax you've collected to HMRC depends on the amount of money involved.

If the total tax and NICs deducted from your employees comes to more than £1500 a month, then you must pay HMRC monthly. If it's less, you can choose to pay quarterly.

You must ensure HMRC receives the money owing no later than the 19th day of the month or quarter following the end of the month or quarter for which the tax is due. If you still owe any additional amounts at the end of the tax year, these must be accounted for by 19th April or interest will be charged on the outstanding sum.

Further Reading

• Calculating PAYE
• Employees on the payroll
• Paying the Inland Revenue
• PAYE Forms
• Payslips
• Statutory pay
• Working Tax credits
• Student loans