This Content Was Last Updated on November 5, 2015 by Jessica Garbett


A reminder that 19 May is the due date for paying over month 1 PAYE / NI / CIS by employers, and that from this tax year onwards penalties apply for late payment.

Unless below the quarterly PAYE / NI threshold, £1,500 per month, payments must be made by the 19/month deadline, or there will be automatic penalties.

For businesses below the £1,500/m threshold there will be penalties if payments aren’t made by the appropriate quarterly due dates – 19 July, 19 October, 19 January and 19 April.