Paying Class 1A NIC

Paying Class 1A NIC

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Using the HMRC Billpayment option on their website one has no option to specify that the payment is for month 13 - only for one of months 1 - 12.  Will a payment of Class 1A NIC now be recognised as an 'on time' payment due 19 (or 22) July rather than a late payment of March / April PAYE deductions due 19 (or 22) April?

David

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By DMGbus
07th Jul 2011 21:32

Would hope so

HMRC is aware of this lack of month 13 option, so hopefully WILL match the payment to the P11D(b) amount due.

 

Here's HMRC's own words on the matter:

As the payment you make in July will always be for a previous deduction year, your Accounts Office reference number needs to show the year and month that the payment relates to. For example, to make a payment in

year) you need to select:

2010-11

 

from the • 'Tax year to pay' boxMonth 12 in the 'Month (period ended) to pay' boxtax year and month is essential and ensures that your payment goes to the correct year. If you do not add them to your Accounts Office reference, your payment will automatically go to the current deduction year instead. And you will be sent a demand for your Class 1A National Insurance contributions payment.

Note: the BillPay service is unable to accept 'Month 13' so please use'Month 12' instead.

The information about the

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By jonkaye
19th Jul 2011 21:29

Better late than never

David

 

It may be a bit late to help you, but I have just noticed the following guidance on this matter from the ICAEW Tax Faculty:

 

"HMRC has asked us to remind employers to take care when paying Class 1A NIC and use the correct reference number and payslip to pay the 2010/11 Class 1A NIC to ensure it's allocated correctly. These payments are due by 22 July 2011 for electronic payments or 19 July for any postal payments.

The payslip, which will have already been issued to you, shows you the correct reference, which is in the form of your normal Accounts Office reference followed by 1113.

Use this for electronic payments by direct debit, Bacs direct credit, internet/telephone banking, CHAPS and Government Banking Service (GBS) transfer. If you are using the BillPay service to pay by debit or credit card then you should replace 1113 with 1112.

Payments made by Bank Giro, at a Post Office or exceptionally by post should only be made using the Class 1A NIC payslip that HMRC has sent you. This is pre-printed with the correct reference number. Please do not use a payslip from your P30B payment booklet as this is only for your current monthly or quarterly PAYE payments.

You are also warned not to include this with your month 03 or quarter 01 payment for 2011/12 otherwise it will be allocated to the wrong year and you may receive a reminder".

Comments

This information is not easily found on HMRC's website. Therefore a lot of companies have already paid electronically using the normal Accounts Office PAYE reference.

Kind regards.

 

 

Jon

 

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