Written by Wendy Balderson
Published on February 6, 2015

Most of our clients are unsure when the PAYE has to be paid by, well let me clarify this for you… The PAYE has to be paid by the 22nd of the month that follows the end of the tax month. It is a very good idea to allow enough time for the payment to clear and to reach the HMRC before the payment date is due.  Your bank can usually advise you on how long this can take.  If you are late paying the PAYE you may incur charges.  Check out www.hmrc.gov.uk/payerti/end-of-year/payepenalties/late-payments.htm

But beware, there may be a delay in the recognition of your payment if your accounts office reference contains spaces.

If you are to pay at any date other than indicated on column four, your accounts office reference will need an additional four figures placed on the end. These figures can be found in column five. This will help the HMRC to gather which period you are paying.

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.

1 2 3 4 5
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.