Many employers will not receive a payment booklet (P30BC) for 2014/15. HMRC are gradually phasing out paper payments and encouraging employers to pay PAYE electronically.
A cleared payment must reach HMRC no later than the 22nd of the month following the end of the tax month or quarter to which it relates.
Accounts Office reference formatting and dates for electronic payments
HMRC will identify a payment from you using your unique Accounts Office reference number you cannot pay HMRC with it. An Accounts Office reference number is made up of 13 characters e.g. 475NY00521487 and can be found on most PAYE correspondence from HMRC. By adding a period reference number to the end of your Accounts Office reference number e.g. 1501 enables HMRC to allocate the payment to the correct month or quarter.
All dates are for 2014/15
|Month or Quarter Ended||Month/Quarter||Period reference number||Accounts Office ref number & Period number|
|5th May||M01||6 May to 5 Jun||Accounts Office Ref followed by 1501|
|5th Jun||M02||6 Jun to 5 Jul||Accounts Office Ref followed by 1502|
|5th Jul||M03/Q1||6 Jul to 5 Aug||Accounts Office Ref followed by 1503|
|5th Aug||M04||6 Aug to 5 Sep||Accounts Office Ref followed by 1504|
|5th Sep||M05||6 Sep to 5 Oct||Accounts Office Ref followed by 1505|
|5th Oct||M06/Q2||6 Oct to 5 Nov||Accounts Office Ref followed by 1506|
|5th Nov||M07||6 Nov to 5 Dec||Accounts Office Ref followed by 1507|
|5th Dec||M08||6 Dec to 5 Jan||Accounts Office Ref followed by 1508|
|5th Jan||M09/Q3||6 Jan to 5 Feb||Accounts Office Ref followed by 1509|
|5th Feb||M010||6 Feb to 5 Mar||Accounts Office Ref followed by 15010|
|5th Mar||M011||6 Mar to 5 Apr||Accounts Office Ref followed by 15011|
|5th Apr||M012/Q4||6 Apr to 5 May||Accounts Office Ref followed by 15012|