Making PAYE payments to HMRC

If you are paying yourself or a employees a salary, your company will have be registered as an employer and operate a PAYE scheme.

A company / employer paying salaries to directors or employees must register with HMRC for a PAYE scheme. Income Tax, National Insurance and student loan payments are then deducted from employees salaries and collected by your company. Each quarter (or sometimes month) your company will pay the collected deductions to HMRC.

Automatic calculation

Provestor will calculate any deductions for you on each payslip. The software will add up the deductions and when your company needs to make a payment, we’ll drop you an email you to let you know. There will also be a reminder on your dashboard. All you need to do is follow the instructions and make the payment.

At anytime you can view your PAYE calculations in your PAYE payment screen.

Recording your PAYE payment

You should pay your PAYE payment using the payment details we provide and make the payment from your business bank account.

Once you’ve paid HMRC, you can mark the pending payment in your bookkeeping as paid during your normal bookkeeping activities.

Pay on time to avoid a penalty

You must ensure that your PAYE payment reaches HMRC on or before the given due date. If it doesn’t you may be subject to an automatic penalty from HRMC.

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