If you pay by cheque through the post, monthly payments due for PAYE, class 1 NICs and student loan deductions from June 2019.
Q1 (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.
Deadline for any electronic payments to reach HMRC for any outstanding class 1A NICs for the year ending 5 April 2018.
Q1 (2019/20) PAYE/NIC payment due where paid electronically in order to avoid automatic interest charge.
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.