I know, it's a really silly question - but it's a long time since I dealt with anyone small enough for quarterly payments. I've tried to find the answer on the HMRC website, It's probably somewhere very obvious, but I've tried looking around and using their search engine, and it's nowhere to be seen by me!
Thanks a lot.
Jennie Gillam
Replies (2)
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£1,500 a month
It is in the Day-to-Day Payroll guide E13 page 18 and on the website Paying PAYE page.