b'Payment DeadlinesAs a small employer you normally pay your taxes quarterly by bank transfer.As a small employer you are required to payWhen you receive your summary statement tax and NI on a quarterly basis, providing yourat the end of each quarter you should payments are below the current monthly limitimmediately check it for accuracy and any (we will inform you if your rates are above thischanges that you have forgotten to inform us and we will then operate a monthly scheme of. Any changes necessary should be called for you instead). through to our office as soon as possible The payments are due to HMRC by the to avoid any penalties or interest for late 22nd of the month following the end of thepayments made to HMRC. You will accrue calendar quarter. interest penalties on all payments received by HMRC after the 22nd of the quarter.We will send you a quarterly statement every time payments are due to HMRC by e-mailIf you pay via bank transfer your quarterly advising you how much to pay, how to pay anddeadlines are:when to pay it by. The amount due on the letter can differ from the total tax on the statement,3 22nd Julythis may be due to many reasons including;3 22nd OctoberStudent Loan payments, under/ over paid tax from previous quarter, payroll adjustments on3 22nd Januaryprevious quarters, SMP, SSP etc. 3 22nd April16T 01737 816 320E info@nannypaye.co.ukwww.nannypaye.co.uk'