PAYE quarterly payments are due for small employers for the pay periods 6th January 2024 to 5th April 2024

Is this relevant to you?

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 may make payments 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 2024. Interest will be charged if payment is made late. Penalties also apply.