PAYE direct debit service delayed until October

The variable payment plan for PAYE and National Insurance liabilities will be introduced from 3 October 2022 rather than 19 September HMRC states in an update to its August 2022 Employer Bulletin.

Employers will be able to access the service through employers’ PAYE or directly through the business tax account and the employer’s PAYE service.

There will be changes to the business tax account and the employers’ liabilities and payments screens on the employers PAYE service. A new link ‘set up a direct debit’ will allow users to set up a direct debit instruction authorising HMRC to collect direct from their bank account based on their return submissions.

After set-up the link will change to ‘manage your direct debit’ and an employer will be able to view change or cancel the direct debit online.

HMRC states the facility to create view amend and cancel...