HMRC has made it very easy for businesses to pay their PAYE liabilities (income tax and NI deducted from employees, and employers’ NI contributions).
The best way to pay is online – all payment options and details can be found within this page – https://www.gov.uk/pay-paye-tax
The quickest way to pay is to pay via bank fast transfer facilities. You can also set up direct debit to pay regularly, eliminating the need to do this manually, saving time and effort.
Whichever payment method you select, please ensure that you use the correct payment references. Payment references contained within your P30 report that is sent to you by ATS Payroll every time payroll is run.