New variable payment plan for employer PAYE payments
11 August 2022
Her Majesty’s Revenue and Customs (HMRC) will be allowing employers, but not agents, to take advantage of a variable Direct Debit payment plan.
This can be arranged through the “pay employer’s PAYE” page or through the business tax account. A new link to set up a direct debit will be introduced from 19 September 2022.
Once signed up, employers with a variable payment plan will have the following charges collected once a return has been submitted to HMRC:
- Full Payment Submission
- Employer Payment Summary
- Construction Industry Scheme
- Apprenticeship Levy
- Class 1A National Insurance
- Earlier Year Update.
HMRC has not indicated when, or if, this facility will be available to agents.
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