In order to avoid penalties and interest, it is important to make sure you pay HMRC on time for tax, employee and employer national insurance and student loan deductions.
Here is a note of each quarter’s payment and payment deadlines:
Quarter / Period for / Payment Date
Quarter 1 / 6th April to 5th July / 22nd July
Quarter 2 / 6th July to 5th October / 22nd October
Quarter 3 / 6th October to 5th January / 22nd January
Quarter 4 / 6th January to 5th April / 22nd April
If your PAYE exceeds over £1,500 a month, you will have to pay HMRC monthly instead of quarterly.
The best way to pay them is directly via their website, you will get a confirmation email from them stating all the transaction details in case there was ever a dispute of payments: