Employers must make Third Quarter payments of PAYE and NICs by Sunday 19 January 2020 if settled by cheque. If you pay electronically, then you have until Wednesday 22 January 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. Third Quarter means the third group of three months of the income tax year running from 6 April 2019 to 5 April 2020. This is the quarter running from 6 October 2019 to 5 January 2020.
If we act as your accountant and payroll manager, then we can e-mail you a pale yellow payment advice with customised details. Yellow is the former colour of the P30BC booklet which is issued to employers and the advice we send to you is prepared on a spreadsheet. We use the colour yellow for anything to do with payroll. We aim to be the accountants Carlisle businesses will look to for an efficient compliance service.