Auto-enrolment staging dates

Auto-enrolment staging date for new employers with PAYE income first payable between 1 April 2015 and 31 December 2015.

PAYE/class 1 NICs quarterly payment

Quarter 2 (2017/18) PAYE/NIC payment due where paid by cheque. The cheque must be with HMRC by this date in order to avoid automatic interest charge.