Quarterly electronic PAYE/NIC payment
Q2 (2022/23) PAYE/NIC payment due where paid electronically in order to avoid automatic interest charge.
Electronic PAYE settlements
You must pay any tax and national insurance owed under a PSA by 22 October after the tax year the PSA applies to (19 October if you pay by post).
Quarterly postal PAYE/class 1 NICs payment
Q2 (2022/23) PAYE/NIC payment due where paid by cheque. The cheque must be with HMRC by this date in order to avoid automatic interest charge.
Postal PAYE settlements
You must pay any tax and national insurance owed under a PSA by 22 October after the tax year the PSA applies to (19 October if you pay by post).
Monthly postal PAYE/class 1 NICs/student loan payment
If you pay by cheque through the post, pay PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.