PAYE – references and deadlines

For employers paying electronically, the deadline for payments to reach HMRC is the 22^nd of each month following the end of the tax month on the 5^th. However, if the 22^nd falls on a weekend or bank holiday, the payment deadline is brought forward to the previous working day. It is therefore essential to schedule enough time for your chosen payment method to be processed by the earlier date.

It is also important to ensure that the correct reference is used for the payment so that HMRC can allocate the payment against the specific tax month. The reference to use is the company’s Accounts Office Reference followed by a period indicator. The period indicator is 4 digits which refer to the Tax Year and Tax Month that the payment relates to. The table below shows the period indicators and deadlines for electronic payments for the current tax year:

The 2513 period indicator should be used when making any payments after 22 April 2025 to ensure HMRC allocate the payment to the 2024/25 tax year, rather than the new tax year. This reference should also be used for making any payment for Class 1A National Insurance due on Forms P11D(b) for 2024/25.

If you have made a payment using an incorrect reference or bank details for a different tax, HMRC’s Employer Helpline should be contacted as soon as possible on 0300 200 3200. Provided you can confirm the payment amount, date of payment and the bank account the payment was made from, HMRC should be able to trace the payment on their system and reallocate the payment correctly.

If you require any assistance with arranging payments or resolving an incorrect payment, contact our Payroll Team at payroll@kilsbywilliams.com.