Tax and NICs - your liabilities

When you employ a PA in the UK you must pay regular income tax and National Insurance Contributions (NICs) on their behalf. You must also pay employer's NIC.

As you are classed as a small employer you only have to pay these liabilities to HMRC on a quarterly basis. Failure to pay all tax and NI liabilities before 19 April each year will result in interest being charged on the amount outstanding. All quarterly tax and NI payments are due to be paid to HMRC by the 19th of the month following the end of each calendar quarter. Enable Payroll will advice you accordingly in good time.

For new employers the first payment will only be due once your new PAYE scheme has been set up by HMRC, and you will not be penalised if this is after the due date for any of the first three quarters of the tax year (starting in April). Enable Payroll will submit an employer's Annual Return and Declaration (P35) electronically at each tax year-end on your behalf, which in most cases will automatically qualify you for incentive payments from HMRC.

Any changes to employment arrangements should be notified to us promptly, especially during this period as any delays in filing before-mentioned forms will trigger automatic Inland Revenue Penalties, and we have a large number of returns to complete and check on our subscriber‚s behalf in a very short period of time.

When you subscribe to Enable Payroll we ensure that you always know exactly when and how much to pay HMRC.