HMRC advised that if you make your PAYE payments electronically, cleared funds had to be with HMRC by Friday 21 November. This means the last day for initiating payment was Wednesday the 19 November if you pay by telephone, Internet, BACS Direct Credit, Bank Giro or Alliance Leicester Commercial Bank (previously know as Girobank) or Friday the 21 November if you pay by CHAPS.

These dates are only a guide as your bank or building society may take longer to process the payment and will operate a cut-off time for initiating a payment that day. The payment is due early because the 22 November 2008 was a Saturday.

Full details are available at
http://www.hmrc.gov.uk/employers/paye-month-7.htm