HMRC have told employers who pay PAYE tax and NICs electronically that they must ensure that the payment due on Good Friday, 22 April, clears HMRC’s bank account by Thursday, 21 April.
HMRC have told employers who pay PAYE tax and NICs electronically that they must ensure that the payment due on Good Friday, 22 April, clears HMRC’s bank account by Thursday, 21 April.
HMRC said in a note published on 14 April: ‘The due date of 22 April falls on Good Friday (non banking day) so, if you are paying electronically, your PAYE payment must clear HMRC’s bank account by Thursday 21 April 2011.
‘You may therefore need to change your payment date to ensure you pay on time. If you do not do so, you will be noted as paying late, and late payments for this tax year may result in a penalty being charged.’
‘Key tax deadlines for agents’, first published on 15 April, shows the due date as 21 April, But the employer diary in issue 38 of HMRC’s Employer Bulletin, published yesterday, carries the normal due date of 22 April on page 31.
In an item setting out payment deadlines for 2011/12 HMRC said (on page 20 of the Employer Bulletin): ‘For electronic payers we must receive cleared funds by [dates which are] adjusted to take into account where due date of 22nd falls on a weekend or bank holiday. You should also check cut off times with your own bank or building society to ensure that payment is not delayed until the next bank working day.’
HMRC have told employers who pay PAYE tax and NICs electronically that they must ensure that the payment due on Good Friday, 22 April, clears HMRC’s bank account by Thursday, 21 April.
HMRC have told employers who pay PAYE tax and NICs electronically that they must ensure that the payment due on Good Friday, 22 April, clears HMRC’s bank account by Thursday, 21 April.
HMRC said in a note published on 14 April: ‘The due date of 22 April falls on Good Friday (non banking day) so, if you are paying electronically, your PAYE payment must clear HMRC’s bank account by Thursday 21 April 2011.
‘You may therefore need to change your payment date to ensure you pay on time. If you do not do so, you will be noted as paying late, and late payments for this tax year may result in a penalty being charged.’
‘Key tax deadlines for agents’, first published on 15 April, shows the due date as 21 April, But the employer diary in issue 38 of HMRC’s Employer Bulletin, published yesterday, carries the normal due date of 22 April on page 31.
In an item setting out payment deadlines for 2011/12 HMRC said (on page 20 of the Employer Bulletin): ‘For electronic payers we must receive cleared funds by [dates which are] adjusted to take into account where due date of 22nd falls on a weekend or bank holiday. You should also check cut off times with your own bank or building society to ensure that payment is not delayed until the next bank working day.’
