In December the electronic payment deadline for PAYE falls on Sunday 22nd. To make sure your payment reaches HMRC in time, you need to have cleared funds in HMRC’s account by the 20th December, unless you are able to arrange a Faster Payment.
It is your responsibility to make sure payments are made on time as any late payments may be charged a penalty.
So that you know what date to initiate your payment and make sure HMRC have it on time, you need to speak to your bank/building society well in advance of making your payment to check single transaction, daily value limits and cut off times.
Find out more about paying HMRC electronically here.
December 11th, 2019