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Special notice about electronic PAYE payment dates

To avoid paying late you must make sure HM Revenue & Customs (HMRC) have cleared funds by the due date. If you pay electronically the due date is the 22nd of the month following the end of the tax month or quarter to which it relates.

For 2011-12, PAYE month 12 - or quarter 4 - period ended 5 April 2012, the due date is Sunday 22 April 2012. HMRC must receive cleared funds by this date.

Only electronic payments sent using the Faster Payments Service are able to clear into the HMRC account on a non banking day - a Saturday, Sunday and most Bank Holidays.

HMRC can now accept payments using the Faster Payments Service. We will receive payments made using this service on the same or next day. However, you should contact your bank or building society before making each payment and they will confirm whether the service is available for that payment and explain how it works.

More information on Faster Payments and how to make a payment

For more information about payment deadlines

What to do if you can't pay