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.
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It's news to me
The guidance here:
http://www.hmrc.gov.uk/payinghmrc/paye.htm#1
still says you can pay quarterly.
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.
Gov.uk
It seems the link in this thread now takes us to a page where there's no mention of quarterly payments anymore!
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
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.
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.