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Quarterly PAYE payments

Quarterly PAYE payments

I have spent half an hour trawling through the archives, but the key words option doesn't produce what I know have been excellent postings over the past years on this subject.

I therefore spent a good half hour waiting to speak to HMRC and they weren't much more helpful.

HMRC say if quarterly PAYE payments under £1500 a qtr you don't need to register as a quarterly payer.

I said I didn't want to have to report nil returns in 2 out of 3 months. They couldn't give me a clear answer as to how to get round this. Does anyone know please?


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08th Jun 2012 19:04

Are you sure ...

... that is what they said?

The general rule is that if your PAYE payments are expected to average under £1,500 a month, you can pay quarterly.

We have several payroll clients who pay quarterly.  We have never registered any of them as quarterly payers and I cannot recall ever receiving a letter of warning that a (monthly) payment is late.  You might have a slight problem if you start a tax year paying monthly and then change to quarterly, but I have never known any problem with missing the payments for the first 2 months and then paying for the first quarter.

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08th Jun 2012 19:50

Send a letter

I've helped clients move from monthly payments to quarterly payments in a tax year, just drafted a simple letter explaining that the client is taking advantage of the quarterly payments option where monthly PAYE/NI is less than £1,500.


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08th Jun 2012 20:26

Sorry - yes confused!

I was obsessed with the £1500 a quarter because client's total PAYE for a quarter would be under £1500, but of course you are right - it's a month. Because this is the first quarter in the payroll year it sounds as if he can just pay in July and then as long as he pays 3 monthly after that, we won't have to do the nil return bit.

Thanks both for your help.

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