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Electronic PAYE and Class 1A NIC payments due 22 July: HMRC reminder

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HMRC has reminded employers that 22 July will be a Sunday.

‘To avoid paying late you must make sure HMRC have cleared funds by the due date,’ the department said.

‘If you pay electronically the due date is the 22nd of the month following the end of the tax month, or quarter to which it relates. For 2012/13 PAYE month 3 – or quarter 1 - period ended 5 July 2012, the due date is Sunday 22 July 2012. Additionally for 2011/12 Class 1A NICs, the due date is Sunday 22 July 2012. HMRC must receive cleared funds by Sunday 22 July 2012.’

Only payments sent via the Faster Payments Service are able to clear into the HMRC account on a non-banking day. Guidance is provided on HMRC’s website.

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