HMRC have informed the ICAEW that from next month the lead time to process any new PAYE direct debits will be longer than previously advised.

  • HMRC have recently advised the Institute of Chartered Accountants in England and Wales (ICAEW) that due to delays in processing times, the set up of any new variable direct debit for PAYE will need to be done at least nine days in advance.
  • Current HMRC guidance states that a new set-up should be done at least six working days before.
  • Going forward, set-ups for the 22nd of the month or later will need to be in place much earlier.
  • Payments for 22 March 2023 onwards will need to be set up by 10 March 2023.
  • Payments for 22 April 2023 onwards will need to be set up by 12 April 2023.
  • HMRC are aiming to reduce these lead times.

This latest delay is one of a number of anomalies to affect PAYE direct debit payments, which were introduced in October 2022.

Useful guides on this topic

Companies: Filing & payment dates
What are the filing and payment deadlines for companies? What penalties apply?

How do I pay PAYE to HMRC? What payment methods are there? What payment reference should I use?  

Penalties: PAYE and late payment
What tax penalties apply for late paid PAYE and NICs? What should an employer consider when handling late payment issues under PAYE? How are penalties calculated and how can you appeal?

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