Pay HMRC by Friday

HM Revenue and Customs has warned employers that their November 2026 payment must reach its account by Friday 20 November. The normal electronic deadline is the 22nd of the following tax month, but 22 November is a Sunday.

The deadline applies across the United Kingdom: England, Scotland, Wales and Northern Ireland.

Who must pay?

The date is for employers who pay payroll deductions monthly under Pay As You Earn, or PAYE. The employer deducts Income Tax and National Insurance contributions when wages are calculated, then passes the money to HMRC.

The November payment normally covers deductions made from 6 October to 5 November 2026: Income Tax, National Insurance contributions, and student and postgraduate loan deductions. Only permitted adjustments already reported to HMRC should reduce the amount.

Employers who usually owe less than £1,500 a month and have arranged quarterly payments with HMRC follow a different schedule. They should check the payment period shown in their employer account rather than paying solely because of this November date.

Why is the deadline 20 November?

The money must reach HMRC by the deadline. Merely instructing a bank late on 20 November may be too late. HMRC tells employers to check transaction limits and their bank's cut-off time in advance.

A new Direct Debit must be set up at least four working days before the due date. If an automatic Direct Debit is already active, first check HMRC's notice of the collection date and amount: a manual transfer could cause a duplicate payment.

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How to keep the payment on track

1. Open the employer's HMRC account. Check the amount due and make sure the payroll submissions have been accepted.
2. Use the right payment reference. A monthly payment needs the employer's 13-character Accounts Office reference. A wrong reference can allocate money to another tax period.
3. Check the bank. Confirm the daily limit, cut-off time and the date on which the recipient will receive the money.
4. Keep evidence. Save the transaction number, date and amount, then check that HMRC has credited the payment.

What can late payment cost?

Late-payment interest accrues daily. The penalty percentage depends on the number of payment defaults in the tax year:

• 1 to 3 defaults counted for a penalty: 1%;
• 4 to 6: 2%;
• 7 to 9: 3%;
• 10 or more: 4%.

The first late payment in a tax year does not normally count as a default if the other payments are made on time. If money remains unpaid after six months, HMRC can add a further 5% of the outstanding amount, followed by another 5% after twelve months.

If the business cannot pay, do not leave the deadline unexplained. Before 20 November, check whether an official Time to Pay arrangement is available or contact HMRC's Payment Support Service. An arrangement is not guaranteed, but early contact is better than an unexplained missed payment.

What should you do now?

Reconcile the amount for 6 October to 5 November, choose a method based on the actual arrival time and set an internal deadline before 20 November. The decisive date is when HMRC receives the money, not when you press the button at your bank.