If an employer has less than 250 employees, the PAYE liability can be paid by cheque and posted to HMRC. This must be received by the 19th of the following calendar month.
Many employers chose to pay electronically. Unless an employer pays their PAYE liability on a quarterly basis, this must be paid and received as cleared funds by the 22nd of the following calendar month.
Via the October 2026 Employer Bulletin, HMRC reminded employers that the 22 November 2026 cleared funds deadline falls on a Sunday. To ensure cleared funds are received at HMRC, ICB further reminds members of this weekend and advises that cleared funds must be received by Friday 20 November 2026 unless your client is able to arrange a Faster Payment that is not reliant on Monday to Friday banking days.
For Bookkeepers
Note that with Faster Payments, you need your client to check with their bank or building society regarding single transaction daily value limits and cut-off times.
You also need to remind clients that it is their responsibility to make sure payments are received as cleared funds on time. If the payment is late, HMRC may impose a penalty.