In relation to PAYE, an employer is generally required to pay income tax deducted within 14 days of the end of every income tax month. Cleared payment must reach HMRC's bank account no later than 22nd of each month. However, where an employee receives a fixed salary or wage, HMRC can authorise the employer to deduct tax from each payment of emoluments by reference only to the amount of the payment (i.e. without regard to the cumulative emoluments and cumulative tax). In such a case, payment of tax deducted under PAYE is due quarterly (i.e. 19 July, 19 October, 19 January, 19 April).

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