HMRC issues a reminder that the full amount for each month must be paid on time
The due dates for paying PAYE are not changed by the new Real Time Information (RTI) rules.
Cheque payments need to be received by the 19th of the month following the end of the tax month of deduction, and cleared electronic payments by the 22nd.
Payment in full is the:
- total amount shown on the Full Payment Submission(s) (FPS) for a tax month, including any corrections or adjustments submitted on or before the 19th of the following month
- less the amount shown on any Employer Payment Summary (EPS), also submitted on or before the 19th of the following month.
Don’t forget that you can submit more than one FPS for a month and can continue to do so until 19th of the following month. If however you submit more than one EPS for a payroll for a month, later submissions overwrite earlier submissions for that month.