188体育

You must pay Class 1A National Insurance contributions on work benefits you give to your employees, such as a company mobile phone.

You must also pay them on payments of more than 拢30,000 that you make to employees when their employment ends, such as a redundancy payment (鈥榯ermination awards鈥�).

You only have to pay Class 1A National Insurance contributions on termination awards if you have not already paid Class 1 National Insurance contributions on them.

When to pay

When you pay Class 1A National Insurance contributions depends on whether they are work benefits or termination awards.

Work benefits

You need to pay contributions on work benefits by 22 July each year for the previous tax year. You鈥檒l need to pay by 19 July if paying by post.

Termination awards

You pay contributions on termination awards through PAYE.

Pay contributions on work benefits online

You can pay online by:

• approving through your bank account
• Direct Debit (pay automatically or one-off payment)
• debit or corporate credit card

Other ways to pay contributions on work benefits

Make sure you pay HM Revenue and Customs (HMRC) by the deadline. You may have to pay interest and penalties if your payment is late.

The time you need to allow depends on how you pay.

Same or next day

• approve a payment through your online bank account
• online or telephone banking by Faster payments or CHAPS
• online by debit or corporate credit card

3 working days

• Direct Debit (if you鈥檝e set up one for HMRC before)
• online or telephone banking by Bacs
• by cheque through the post

5 working days

• Direct Debit (if you have not set up one for HMRC before)

Payment booklets聽

HMRC no longer sends printed payment booklets.聽

You can still pay tax you owe from the tax year 6 April 2023 to 5 April 2024 at your bank or building society using a payment booklet, if you already have one. To pay tax for the current tax year, you must choose another way to pay.

You can set up a Direct Debit through your to either:

• pay your bill automatically
• make a single payment

Pay your bill automatically

HMRC will automatically collect the payment from your bank account based on the amount in your return.聽You鈥檒l only need to set the Direct Debit up once.

Set it up at least 4 working days before your payment due date.

HMRC will usually take the payment either:

• shortly after the 22nd of the month
• 4 working days after you file the return (if you file it after the 19th of the month)

HMRC will tell you the date and amount no later than 3 working days before the payment is collected. The payments will show on your bank statement as 鈥�HMRC 厂顿顿厂鈥�.

Make a single payment

You鈥檒l need to give a 17-character payment reference. This starts with your 13-character Accounts Office reference number.

You can find this on the letter HMRC sent you when you first registered as an employer.

Add the tax year you want to pay for and the digits 鈥�13鈥�. If you do not do this, your payment will be allocated to the current tax year instead.

Example

Allow 5 working days to process a Direct Debit the first time you set one up. It should take 3 working days the next time if you鈥檙e using the same bank details.

If you鈥檝e not used your Direct Debit for 2 years or more, check with your bank that it鈥檚 still set up.

You can pay Class 1A National Insurance directly using your online or mobile bank account.

You鈥檒l need to have your banking details ready before you start.

When you鈥檙e ready to pay, . Select 鈥榩ay by bank account鈥�. You鈥檒l then be directed to sign in to your online or mobile banking account to approve a payment to 鈥楬MRC Shipley鈥�.

You can select a date to pay, as long as it鈥檚 before your payment is due.

Check your account to make sure that the payment has gone out on the correct day. If the payment has not gone out as expected, speak to your bank.

The payment is usually instant but can take up to 2 hours to show in your bank account.

You can pay by Faster Payments, CHAPS or Bacs to HM Revenue and Customs鈥� (HMRC) account. Use the following bank details for HMRC:

• sort code - 08 32 10
• account number - 12001039
• account name - HMRC Cumbernauld

Reference number

You鈥檒l need to give a 17-character number as the payment reference. This starts with your 13-character Accounts Office reference number. Then add the tax year you want to pay for and the digits 鈥�13鈥� to make sure your payment is assigned correctly.

Example

You can find your Accounts Office reference number on the letter HMRC sent you when you first registered as an employer.

How long it takes

Payments by Faster Payments (online or telephone banking) usually reach HMRC on the same or next day, including weekends and bank holidays.

CHAPS payments usually reach HMRC the same working day if you pay within your bank鈥檚 processing times.

Bacs payments usually take 3 working days.

Overseas payments

Use these details to pay from an overseas account:

• account number (IBAN) - GB62BARC20114770297690
• Business Identifier Code (BIC) - BARCGB22
• account name - HMRC Cumbernauld

Some banks will charge you if you do not pay in pound sterling.

HMRC鈥檚 banking address is:

You can .

There鈥檚 a fee if you pay by corporate credit card or corporate debit card. The fee is not refundable.

There鈥檚 no fee if you pay by personal debit card.

HM Revenue and Customs (HMRC) will accept your payment on the date you make it (even on bank holidays and weekends) - not the date it reaches HMRC鈥檚 account.

If you鈥檙e unable to pay your Class 1A National Insurance bill in full by card, you should use another payment method like a bank transfer.

Reference number

Make your payment to 鈥�HMRC Cumbernauld鈥� office. You鈥檒l need to give a 17-character payment reference. This starts with your 13-character Accounts Office reference number.

You can find this on the letter HMRC sent you when you first registered as an employer.

Add the tax year you want to pay for and the digits 鈥�13鈥�. If you do not do this, your payment will be allocated to the current tax year instead.

Example

You can send a cheque by post to HM Revenue and Customs (HMRC).

Allow 3 working days for your payment to reach HMRC.

What to include

Make your cheque payable to 鈥楬M Revenue and Customs only鈥�.

Write your Class 1A reference number on the back of the cheque. You鈥檒l find this on your payslip.

Include the payslip HMRC sent you. Do not fold the payslip or cheque or fasten them together.

If you want a receipt, include a note asking for one.

If you do not have a payslip

You can to use to pay by post. You cannot use this at a bank.

Check your - it should update within 6 working days.

If you鈥檙e paying by cheque through the post, you can include a letter with your payment to request a receipt from HMRC.

A sporting testimonial is an event or series of events to honour a player for their service, such as when the player retires.

The testimonial committee must pay Class 1A National Insurance if the payment to a player is:

• more than 拢100,000
• not in the player鈥檚 contract

The payment is usually the profit from the event.

The committee must pay the contributions on the payment through PAYE.