HMRC have issued a special notice about PAYE payment dates which reminds employers that to avoid paying late HMRC must have cleared funds by the due date.

Employers are reminded to take into account if the payment date falls on a non-banking day that cleared funds must reach HMRC by the last bank working day before either the 19th (payment deadline for non-electronic means) or the 22nd (payment by electronic means).

HMRC have also issued an alert advising that the latest version of their Basic PAYE Tools to help employers run their payroll systems is now available.

For more information go to www.hmrc.gov.uk