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.
PAYE quarterly payments are due for small employers for the pay periods 6th January 2025 to 5th April 2025
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 are required to make payment 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 2025. In year interest will be charged if payment is made late. Penalties also apply.
PAYE, Student loan and CIS deductions are due for the month to 5th April 2025
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 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 2025. In year interest will be charged if payment is made late. Penalties also apply.