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 2025.
Where the payment is made electronically the deadline for receipt of cleared payment is 22nd October 2025.
PAYE, Student loan and CIS deductions are due for the month to 5th October 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.
Where the payment is made electronically the deadline for receipt of cleared payment is 22nd October 2025. In year interest will be charged if payment is made late. Penalties also apply.
PAYE quarterly payments are due for small employers for the pay periods 6th July 2025 to 5th October 2025.
This deadline is relevant to small employers 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.
Where the payment is made electronically the deadline for receipt of cleared payment is 22nd October 2025. In year interest will be charged if payment is made late. Penalties also apply.