You must pay your PAYE bill to HM Revenue and Customs (HMRC) by:
- the 22nd of the next tax month if you pay monthly
- the 22nd after the end of the quarter if you pay quarterly – for example, 22 July for the 6 April to 5 July quarter
If you pay by cheque through the post, it must reach HMRC by the 19th of the month.
How to Pay
There are various ways to pay but the easiest way is to pay are by the following methods;
- Through your Online HMRC Government Gateway Account (you will need to sign up for one)
- Dealing with the HMRC – detailed information on how to make tax payments
Make an online or telephone bank transfer
You can make a transfer from your bank account by Faster Payments, CHAPS or Bacs.
Sort code: 08 32 10
Account number: 12001039
Account name: HMRC Cumbernauld
You’ll need to use your 13-character accounts office reference number as the payment reference. This will be on the P30 form.