PAYE and NI

Q1 (2021/22) PAYE/NIC payment due where paid electronically in order to avoid automatic interest charge.

Deadline for any electronic payments to reach HMRC for any outstanding class 1A NICs for the year ending 5 April 2020.

Final date for agreeing any PAYE settlement agreements for 2020/21.

If paying electronically, pay PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.

If you pay by cheque through the post, pay PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.

Deadline for issuing P60s to employees for 2020/21.