Employers must make Second Quarter payments of PAYE and NICs by 19 October 2016 if settled by cheque. If you pay electronically, then you have until 22 October 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. Second Quarter means the second three months of the income tax year running from 6 April 2016 to 5 April 2017. This is the quarter running from 6 July 2016 to 5 October 2016.

If we act as your accountant and payroll manager, then we can e-mail you a pale yellow payment advice with customised details. Pale yellow is the colour of the P30BC booklet which is issued to employers and the advice is prepared on a spreadsheet.