Quarterly PAYE/NIC payments

Quarterly PAYE/NIC payments

Didn't find your answer?

I have just been on the phone to HMRC who categorically have said that quarterley PAYE/NIC payments were no longer allowed under RTI.  This contradicts their website, and I have not come across this change in the literature I have read so far.  Do they really require a monthly PAYE payment even if it is below £1,500 limit? Many thanks.

Replies (7)

Please login or register to join the discussion.

avatar
By taxhound
25th Apr 2013 17:08

It's news to me

The guidance here:

http://www.hmrc.gov.uk/payinghmrc/paye.htm#1

still says you can pay quarterly.

Thanks (0)
Euan's picture
By Euan MacLennan
25th Apr 2013 18:16

Whoever you spoke to at HMRC

... is just plain wrong.

RTI is just a new method of reporting PAYE details to HMRC - it changes nothing with regard to the payment of PAYE, except that HMRC will now know how much you should be paying them each quarter.

Thanks (0)
avatar
By law001a
25th Apr 2013 23:03

Thank you for your clarification, it is un-nerving to receive such definite wrong advice from the helpline at HMRC.

Thanks (0)
avatar
By finegana
26th Nov 2014 12:18

Gov.uk

It seems the link in this thread now takes us to a page where there's no mention of quarterly payments anymore!

Thanks (0)
avatar
By LQF
23rd Dec 2014 08:16

This links seems to mention it

I can only assume that the transfer to .gov.uk is still in progress

http://www.hmrc.gov.uk/manuals/dmbmanual/dmbm520055.htm

 

Thanks (0)
avatar
By robg.worldonline
11th May 2015 13:09

PAYE Quarterly Payments.

Quarterly payments are still allowed where monthly liability to HMRC is less than £1500.00

If you are a new employer and your monthly paye, nic etc is less than £1500 , and your account is not setup as paying quarterly, best to call 0300 200 3401.  The issue can be resolved within minutes.

Thanks (0)
avatar
By pauljgoodman
10th Aug 2015 10:00

Quarterly PAYE

Is it really necessary to call HMRC to establish that only quarterly payments are due?  I am getting generic late filing notices for clients, and not all owe more than £1,500 a month. There is seemingly no way to do this online, and the tax office knows what is due anyway. 

Thanks (0)