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Tax and NI due under a 2021/22 PAYE Settlement Agreement

This deadline is relevant for employers who have entered into a PAYE settlement agreement to pay tax and national insurance in respect of benefits in kind for their employees for the year ended 5th April 2022

Where the payment is made electronically the deadline for receipt of cleared payment is Friday 21st October 2022 unless you are able to arrange a 'Faster Payment' to clear on or by Saturday 22nd October 2022. Interest will be charged if payment is made late. Penalties also apply.