Making PAYE payments to HMRC

Please note: PAYE guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.

Pay employers’ PAYE tax and National Insurance
How to pay PAYE and National Insurance for employers, including Construction Industry Scheme, student loan deductions, reference numbers, bank details, deadlines and payment booklets

How to make PAYE payments to HMRC (e-learning)
How and when to send PAYE and National Insurance payments to HM Revenue & Customs

Pay employers’ Class 1A National Insurance
How to pay Class 1A National Insurance for employers, including HMRC reference number, bank details, Faster Payments, CHAPS, Bacs, overseas payments and deadlines

Pay a PAYE Settlement Agreement
How to pay a PAYE Settlement Agreement, including payment methods, reference numbers, bank details and deadlines

Pay a PAYE late payment or filing penalty
How to pay a PAYE late payment penalty, including payment methods, reference numbers, bank account details and deadlines

Interest on late payment of PAYE and CIS: employer guide
Information for employers on how interest is charged on PAYE and Construction Industry Scheme payments made late

What happens if you don’t pay PAYE and National Insurance on time?
Information for employers about late payment penalties and how to avoid penalties in the future

Disagree with a tax decision
What to do when you disagree with a tax decision - appealing against a decision, getting a review by HM Revenue & Customs