If you pay by cheque through the post, monthly payments due for PAYE, class 1 NICs and student loan deductions from September 2019.
Q2 (2019/20) PAYE/NIC payment due where paid by cheque. The cheque must be with HMRC by this date in order to avoid automatic interest charge.
You must pay any tax and national insurance owed under a PSA by 22 October after the tax year the PSA applies to (19 October if you pay by post).
If paying electronically, pay PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.
Q2 (2019/20) PAYE/NIC payment due where paid electronically in order to avoid automatic interest charge.