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Paying Payroll Tax (PAYE) 

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Overview

You must pay your PAYE bill to HM Revenue and Customs (HMRC) by:

  • the 22nd of the next tax month if you pay monthly

  • the 22nd after the end of the quarter if you pay quarterly - for example, 22 July for the 6 April to 5 July quarter

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What you’re paying

We will calculate your PAYE bill which may include:

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  • employee Income Tax deductions

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  • Student Loan repayments

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  • your Apprenticeship Levy payments (starting from April 2017) if you, or employers you’re connected to, have an annual pay bill of more than £3 million

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You pay your Class 1A National Insurance on work benefits that you give to your employees separately.

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PAYE Settlement Agreements are also paid separately.

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Pay by bank transfer

You need to visit your bank’s website, app or branch and use HMRC’s banking details to pay by bank transfer.

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Faster Payments will usually reach HMRC the same or next day, including weekends and bank holidays.

CHAPS payments usually reach HMRC the same working day if you pay within your bank’s processing times.

Bacs payments usually take 3 working days.

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HMRC’s bank details

Sort code        08 32 10

Account number      12001039

Account name     HMRC Cumbernauld

Payment reference -  See Below 

 

Your payment reference

You’ll need to use your 13- or 17-character payment reference when you pay, for example, 123PA01234567.

This is your 13-digit Accounts Office reference number followed by the 4-digit code for the tax month you are paying.

If you are not sure what reference to use, please drop us a note at TheTeam@Jaccountancyne.co.uk

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