Where you have provided any form of benefits in kind to your employees or directors, payment of the associated Class 1A National Insurance is due by 19 July.
For all benefits reported on your employees and directors P11D forms, payment of the full amount due must be made by Friday 19 July at the latest. If you are making a payment via internet banking or using HMRC’s website directly, you will have an extended deadline to 22 July.
Should you fail to pay the correct amounts on time, interest will be charged at the standard rates.
