If you employ anyone, even one person, make your PAYE payment so it has cleared in HMRC's account by 20 November 2026, unless you pay by a faster method.
Because 22 November falls on a Sunday, send payment early so it has cleared by 20 November 2026. Late payments can bring penalties and interest, so ask us if you need help with the process.
PAYE deadlines are the same in Scotland. Scottish income tax rates only change the amount deducted from employees' pay, not when it is due.