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PAYE and Class 1 NICs payment deadlines


(Direct Debit, BACS Direct Credit, internet or telephone banking, debit or credit card over the internet using BillPay, CHAPS, GBS Transfer (formerly known as Paymaster), Bank Giro, Post Office)		 22nd of each month cleared payment must reach HM Revenue & Customs' (HMRC) bank account no later than the last bank working day before the 22nd
19th of each month cheque must reach the HMRC Accounts Office no later than the last bank working day before the 19th


(Direct Debit, BACS Direct Credit, internet or telephone banking, debit or credit card over the internet using BillPay, CHAPS, GBS Transfer (formerly known as Paymaster), Bank Giro, Post Office)		 - 22 July
- 22 October
- 22 January
- 22 April		 cleared payment must reach HMRC's bank account no later than the last bank working day before the 22nd
- 19 July
- 19 October
- 19 January
- 19 April		 cheque must reach the HMRC Accounts Office no later than the last bank working day before the 19th

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