Employers must make Fourth Quarter payments of PAYE and NICs by 19 April 2016 if settled by cheque. If you pay electronically, then you have until 22 April 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. Fourth Quarter means the fourth three months of the income tax year running from 6 April 2015 to 5 April 2016. This is the quarter running from 6 January 2016 to 5 April 2016.