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 EndedMonth/QuarterPeriod reference numberAccounts Office ref number & Period number
5th MayM016 May to 5 JunAccounts Office Ref followed by 1501
5th JunM026 Jun to 5 JulAccounts Office Ref followed by 1502
5th JulM03/Q16 Jul to 5 AugAccounts Office Ref followed by 1503
5th AugM046 Aug to 5 SepAccounts Office Ref followed by 1504
5th SepM056 Sep to 5 OctAccounts Office Ref followed by 1505
5th OctM06/Q26 Oct to 5 NovAccounts Office Ref followed by 1506
5th NovM076 Nov to 5 DecAccounts Office Ref followed by 1507
5th DecM086 Dec to 5 JanAccounts Office Ref followed by 1508
5th JanM09/Q36 Jan to 5 FebAccounts Office Ref followed by 1509
5th FebM0106 Feb to 5 MarAccounts Office Ref followed by 15010
5th MarM0116 Mar to 5 AprAccounts Office Ref followed by 15011
5th AprM012/Q46 Apr to 5 MayAccounts Office Ref followed by 15012
RTI filing gives HMRC an immediate record of PAYE due to date. So make sure you pay what’s due on time and avoid a fine.

Leave a Reply

Your email address will not be published. Required fields are marked *