This deadline is relevant to employers who have made PAYE deductions from their employees’ salaries and to contractors who have paid subcontractors under the CIS.
PAYE quarterly payments are due for small employers for the pay periods 6th January 2024 to 5th April 2024
This deadline is relevant to small employers and contractors only. As a small employer with income tax, national insurance and student loan deductions of less than £1,500 a month you are required to make payment to HMRC of the income tax, national insurance and student loan deductions on a quarterly basis.
Postal payments for month/quarter ended 5 April should reach your HMRC Accounts Office by this date.
Where the payment is made electronically the deadline for receipt of cleared payment is 22nd April 2023. In year interest will be charged if payment is made late. Penalties also apply.
PAYE, Student loan and CIS deductions are due for the month to 5th April 2024
This deadline is relevant to employers who have made PAYE deductions from their employees’ salaries and to contractors who have paid subcontractors under the CIS.
Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.
Postal payments for month/quarter ended 5 April should reach your HMRC Accounts Office by this date.
Where the payment is made electronically the deadline for receipt of cleared payment is 22nd April 2024. In year interest will be charged if payment is made late. Penalties also apply.
This is the last day by which your final Full Payment Summary (FPS) for the 2023/24 tax year should be sent to HMRC.
Please be aware that if we deal with the payroll on your behalf that we will ensure that this matter is dealt with on a timely basis.