Third Quarter PAYE and NIC payments are due by 19 January 2017

Employers must make Third Quarter payments of PAYE and NICs by 19 January 2017 if they settle by cheque. If they pay electronically, then they have until 22 January to make the payment. Tax retained under the Construction Industry Scheme must also be paid by the same dates.

This advice applies to small employers who pay quarterly. Large employers will need to pay monthly. Third Quarter means the third three months of the tax year running 6 April 2016 to 5 April 2017. This is the quarter 6 October 2016 to 5 January 2017.

If you have us for your accountant, then we will e-mail you a pale yellow payment advice giving you the amount and your customised payment details. Pale yellow is based on the P30BC booklet and we do this on a spreadsheet with the intention of being the accountants Carlisle businesses can turn to for an efficient service..