To avoid paying late you must make sure HM Revenue & Customs have cleared funds by due date.
If you pay electronically the due date is the 22nd month following the end of the tax month or quarter to which it relates.
For example for PAYE Month 9 – period end 5 January 2012, the due date is Sunday 22 Jan 2012, if paid electronically.
Only electronic payments sent using the faster payment service are able to clear into HM Revenue Account on a Non Banking day – a Saturday, Sunday and most Bank Holidays.
