Payroll Legislation

What Are the Late Payment Penalties?

Legislation

What Are the Late Payment Penalties?

Due Date

Ongoing

Summary

The due date to make PAYE payment to HMRC electronically remains the 22 of the month (or quarter if you are eligible to pay quarterly) following the tax month/period to which they relate. If you pay by cheque or other non-electronic payment methods, you must continue to make payment by 19 of the following month or quarter to which the payment relates.

If you pay late, HMRC may charge interest on the amount outstanding which will continue to accrue until the total amount is paid. You may also face a late payment penalty which they will continue to raise using a risk-based approach. This will focus on cases of greatest risk and non-compliant behaviour.

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