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HMRC issues notice about Easter electronic PAYE payment dates

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HM Revenue and Customs (HMRC) have issued a special reminder about PAYE payments this month.

To avoid the risk of a late payment penalty, firms need to make sure HMRC have cleared funds by the due date. If employers pay electronically this is the 22nd.

When, however, the 22nd falls on a non-banking day (a weekend or bank holidays), HMRC must have cleared funds by the last bank working day before the 22nd.

The due date of 22 April falls on Good Friday this month (a non-banking day) so, if a firm is paying electronically, the PAYE payment must clear HMRC’s bank account by Thursday 21 April 2011.