But beware, there may be a delay in the recognition of your payment if your accounts office reference contains spaces.
If making a payment for a different tax year you use the last two digits of the year, followed by the tax month it is in e.g. 5th Feb 2014 would be 1410. These four numbers would be added to the end of your accounts reference as before.
|Month or Quarter ended||Month or Quarter number||HMRC has to receive cleared electronic funds by||An electronic payment received between these dates with only the accounts office reference is allocated to month or quarter shown in column 2||If paying earlier or later than the dates in column 4 add these extra numbers to the end of your accounts office reference|
|5th May||M01||22-May||6 May to 5 Jun||1601|
|5th Jun||M02||22-Jun||6 Jun to 5 Jul||1602|
|5th Jul||M03/Q1||22-Jul||6 Jul to 5 Aug||1603|
|5th Aug||M04||22-Aug||6 Aug to 5 Sep||1604|
|5th Sep||M05||22-Sep||6 Sep to 5 Oct||1605|
|5th Oct||M06/Q2||22-Oct||6 Oct to 5 Nov||1606|
|5th Nov||M07||22-Nov||6 Nov to 5 Dec||1607|
|5th Dec||M08||22-Dec||6 Dec to 5 Jan||1608|
|5th Jan||M09/Q3||22-Jan||6 Jan to 5 Feb||1609|
|5th Feb||M10||22-Feb||6 Feb to 5 Mar||1610|
|5th Mar||M11||22-Mar||6 Mar to 5 Apr||1611|
|5th Apr||M12||22-Apr||6 Apr to 5 May||1612|
For non-payment of 1 or more months, a submission of an Employer Payment Summary (EPS) is mandatory. This should contain a completion of the ‘No payment due as no employees or subcontractors paid in this period’ field together with the associated dates. This also applies to non-RTI employers/contractors. If this is not complied to then it is possible a payment may be taken based on your payment history.