Paying your Employers’ PAYE to HMRC – Switch to Electronic

30th March 2018 | Posted in: PAYE & NI, Payroll

HMRC are encouraging all employers to pay electronically. If you already pay HMRC electronically please review the reference information that you have provided to your bank to ensure it is up to date.  This will limit any late payments and ensure that you pay HMRC by the correct deadline.

If you operate a payroll and you haven’t paid any employees for at least one tax month, you must tell HMRC by submitting an Employer Payment Summary (EPS).  You must submit your EPS to HMRC by the 19th of the following month where no employees were paid.  If you fail to submit a nil EPS, HMRC will issue you with a PAYE underpayment notice estimating how much you owe, you may also have to pay a penalty.

You can pay your PAYE to HMRC by one of the following methods:

  • Direct Debit
  • Online or telephone banking, which includes Faster Payments, Bacs and CHAPS
  • Debit/Corporate Credit card online

To find out more about paying your PAYE to HMRC visit Pay employers’ PAYE

Our payroll team work closely with all our payroll clients to ensure the correct amount of PAYE is paid on time to HMRC.  If you would like to discuss your payroll with a member of our team, please do not hesitate to contact us.

If you feel we could help you and would like to discuss any of the above, please contact Julie Hunter on 0131 317 7377 or email to
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