As an employer, you are required to submit and pay your PAYE (Pay As You Earn) tax bill to HMRC every pay run. This includes tax and both employer and employee National Insurance contributions (NICs). Here’s a quick guide on how to find your PAYE liability and the various methods available to make your payments to HMRC.
How much do I need to pay?
You can find your PAYE liability from the Husky Portal. When you click on the finalised pay run, you will see the total amount due to pay HMRC for the current pay period at the top of the page.
You can also find it on the P32 report (which is on the third tab of the Summary report, called HMRC liabilities)
You can also log in to your HMRC PAYE Online account to view your PAYE liability.
How to pay HMRC
The deadline if you pay monthly is the 22nd of the following month. If you pay quarterly, the deadline is the 22nd after the end of the quarter.See below the different ways to pay HMRC:
- Bank Transfer: Pay directly from your bank using your Accounts Office Reference number as the reference number for the payment. See the bank details below.
- Pay online through your business's Government Gateway account. You can go here and follow the instructions.
- Set up a Direct Debit: Set up a Direct Debit through your HMRC PAYE Online account for automatic monthly payments.
- Other: You can contact HMRC to pay by other methods, like cheque, CHAPS or by phone.
HMRC's Bank Details:
Sort Code 08 32 10
Account Number 12001039
Account Name HMRC Cumbernauld
Payment Reference: Company Account Office Reference Number
