Employers must make First Quarter payments of PAYE and NICs by 19th July 2015 if settled by cheque. If you pay electronically, then you have until 22nd July to make the payment. Tax retained under the Construction Industry Scheme must also be paid by the same date.
This warning applies to small employers who pay quarterly. Large employers will need to pay monthly. First Quarter means the first three months of the income tax year running from 6th April 2015 to 5th April 2016.
David Porthouse & Co are accountants in Carlisle serving clients in Cumbria and North West England. They have a major interest in new technology and are developing an optical number recognition/datepoint system for scanning bank statements with the intention of reducing the costs of accounts preparation. They also have a spreadsheet system which can be e-mailed back and forth between the accountant and the client. They have now developed an online quotation system.