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Youamp;#39;ve paid your employees and sent the Full Payment Submission to HMRC on time. But when and how do you pay what you owe? Following the end of each pay period, your cleared payment must docHub HMRCamp;#39;s bank account by the 22nd of the month, however if youamp;#39;re paying by cheque, this must docHub HMRC by the 19th. For example, if youamp;#39;ve paid your employees in tax month 4, thatamp;#39;s 6 July to 5 of August, you need to make sure your payment clears by 22 August or your cheque docHubes HMRC by 19 August. If the deadline falls on a weekend or bank holiday, your payment must clear on the last working day before this, unless youamp;#39;re using Faster Payments. If your payment is late, you may be charged interest and penalties. Whenever you pay, itamp;#39;s important to use your Accounts Office reference number. This will have been sent to you when you registered as an employer. Itamp;#39;s 13 digits long and is made up of a combina
