Portt & Co

Knowing what to pay and when

Once your payroll has been finalised, we will provide a copy of your P32 report which details your PAYE liability.

Depending on the procedure we have agreed with you, we may also send an electronic message confirming the amount due and the due date. Alternatively, we may set up the payment to HMRC on your behalf if you have signed up for this additional service as an add on to our Specialist Payroll Service.

Electronic payments must be received as cleared funds by the 22nd of the month following the PAYE period that the payment covers. A PAYE period runs from the 6th of the first month to the 5th of the second month. For example:

Details for making the payment

The easiest way to make your PAYE payment to HMRC is electronically using the following details:

*The reference to use is your 'Accounts Office Reference' which can be found on your P32 report and is sometimes referred to as the 'Collectors Reference'. This is different to your PAYE Reference.

Your Accounts Office Reference is 13 characters long; starting with your 3 digit tax district and the letter P followed by a second letter then 8 numbers.

Late payments and time to pay arrangements

It is important that you make your payments on time and in full otherwise you may incur penalties and interest. You can find out more about the the penalties for late PAYE payments here on the HMRC website

If you are struggling with cash flow and know that you are not going to be able to make your payment, you should contact HMRC's Payment Support Service immediately on 0300 200 3835, you will need your accounts office reference to hand.

When making late payments to HMRC, you need to add 4 digits to the end of your Accounts Office Reference to ensure that HMRC allocate the payment against the correct period. The 4 digits show the tax month and tax year that the payment relates to. The first 2 digits represent the end of the tax year, so for the 2019/20 tax year this would be 20. The second 2 digits relate to the paye month, so for April this would be 01 and for March 12. For example, for the 2019/20 tax year:

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Portt & Co