Next PAYE/NIC payment deadlines

The next due date for payment of PAYE/NIC for month 9 or quarter 3 ended 5 January 2012 is Sunday 22 January 2012. HMRC must receive cleared funds in to their account by this date. As HMRC now accept Faster Payment Service it is advisable to use electronic payment methods as most banks are now part of this service. Payments sent out using the electronic payment method on a non- banking day like a Saturday or a Sunday would reach HMRC account the same day. In any case it is now mandatory for employers with 250 or more employees to make their payments electronically though.