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 electronic PAYE/NIC payment

Q2 (2017/18) PAYE/NIC payment due where paid electronically in order to avoid automatic interest charge.

Monthly electronic PAYE/class 1 NICs/student loan payment

If paying electronically, pay PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.

Monthly postal PAYE/class 1 NICs/student loan payment

If you pay by cheque through the post, monthly payments due for PAYE, class 1 NICs and student loan deductions from October 2018.

Monthly electronic PAYE/class 1 NICs/student loan payment

If paying electronically, pay PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.