1. Overview

You must pay your PAYE bill to HM Revenue and Customs (HMRC) by the 22nd of the month (or the 19th of the month if paying by cheque through the post).

What you’re paying

Your PAYE bill may include:

• employee Income Tax deductions
• Class 1 and 1B National Insurance
• Student Loan repayments
• Construction Industry Scheme (CIS) deductions

You pay your Class 1A National Insurance bill separately.

PAYE Settlement Agreements are also paid separately.

Ways to pay

Make sure you pay HMRC by the deadline. You may have to pay interest and penalties if your payment is late.

The time you need to allow depends on how you pay.

Same or next day

• online or telephone banking (Faster Payments)
• CHAPS

3 working days

• by debit or credit card online
• Bacs
• at your bank or building society (cash or cheque)
• at the Post Office (debit card, cash or cheque)
• Direct Debit (if you’ve already set one up)
• by cheque through the post

5 working days

• Direct Debit (if you haven’t set up one before)

Payment booklets

You’ll need a payment booklet from HMRC to pay at your bank or building society, at the post office or by post. If you don’t have one, ask HMRC to send it to you.

If you’re no longer using your payment booklet, you can ask HMRC to stop sending it.

HMRC will automatically stop sending your payment booklet if you make 2 or more electronic payments in a year.