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 postal PAYE/class 1 NICs payment
Q2 (2020/21) PAYE/NIC payment due where paid by cheque. The cheque must be with HMRC by this date in order to avoid automatic interest charge.
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 September 2020.
Postal PAYE settlements
Tax and class 1B national insurance contributions due on PAYE settlements for 2018/19. If paying by cheque this must be with HMRC by today.
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.