PAYE, Student loan and CIS deductions are due for the month to 5th May 2024

Is this relevant to you?

This deadline is relevant to employers who have made PAYE deductions from their employees' salaries and to contractors who have paid subcontractors under the CIS.

Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.

Postal payments should reach your HMRC Accounts Office by the last working day before Sunday 19 May 2024 (Friday 17 May 2024).

Where the payment is made electronically the deadline for receipt of cleared payment is 22nd May 2024. Interest will be charged if payment is made late. Penalties also apply.