If you run a PAYE payroll within your company, you will need to deduct any National Insurance (NI) contributions made by your employees, along with any Income Tax that they may have to pay from the amounts that you pay to them, and instead pay it directly to HMRC. On top of this, if you are liable for any Employers NI contributions, you will have to pay these as well.
It is possible that you might not have any Employers NI if you are able to claim the Employment Allowance, however this is a topic for another time.
To pay your PAYE bill, you will need to log into your Government Gateway account. From here you can scroll down until you find PAYE for employers. If you do not see this, you will need to click the Add a tax to your account to get online access to a tax, duty or scheme link near the top of the page.
You should then be able to see the next payment due along with the date due. It is possible that you may have other upcoming payments and you can see these by following the link. The due date should be the 22nd of each month, however the amounts don’t usually appear on your account until around the 15th of each month.
From this screen, you can set up a Direct Debit, or if you want to make a one-off payment you can select See all upcoming PAYE payments which will then give you a green “Pay bill” button to click which then allows you to pay through your bank account, by setting up a Direct Debit or by paying with a debit or credit card. Select the option you wish to use and hit Continue. Follow the process through from here and your payment should be made.
One thing to be aware of is that HMRC recommend 3 working days before the deadline for credit or debit cards, 5 days for a one-off Direct Debit payment or 6 days if you set up an ongoing Direct Debit. A bank transfer should be with them the same day.