Payment is due even if no payslip has been issued

Some PAYE settlement agreement (PSA) employers may not have received a payslip notifying them of the amounts they owe under their PSA arrangement for the 2018-19 tax year. HMRC confirms they should still pay any tax and National Insurance they have worked out is due under their PSA by 22 October 2019 (19 October 2019 if paying by post) even if they have not received confirmation of their calculation or a payslip.

When making a payment employers should quote their unique customer account reference number, which is shown on their PSA confirmation letter. They may be fined or charged interest if they do not pay or their payment is late.