HMRC have issued a reminder of the PAYE payment position for employers reporting PAYE in real time say Harris & Co accountants Northampton.
Cheque payments need to be received by the 19th of the month following the end of the tax month of deduction, and cleared electronic payments need to be received by the 22nd. This means that for those paying monthly, HMRC should receive the PAYE deducted between 6 May and 5 June 2013 by 19 or 22 June 2013, depending on the method of payment. Employers are expected to pay in full by the due date.
The reminder covers the use of HMRC’s online PAYE Liabilities & Payments Viewer for PAYE status checks. It also states that HMRC will send an estimated charge for full payment ("specified charge") to those who were due to start reporting PAYE in real time from 6 April 2013 and don’t make any PAYE real time submission to HMRC (on an FPS or EPS) before 19 June.
More information is available from HMRC.