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Payment methods |
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Cheque |
HMRC to receive cheques by the 19th of the month. |
Electronic payment |
HMRC has to receive cleared electronic funds by the 22nd of the month. If the due date falls on a weekend or bank holiday, then the payment must reach HMRC by the previous bank working day (Monday to Friday). |
The deadline for your return is the 19th day of each month.
For example, if you are making a return to cover payments you made in the tax month 6th June to 5th July, it must reach HMRC by 19th July.