What is the due date for the payment of monthly PAYE to HMRC if processed electronically?

The due date for the payment of monthly PAYE to HMRC when processed electronically is indeed 17 days after the end of the tax month. This time frame is designed to allow employers a reasonable period to process their payroll and calculate the correct amount of tax to be remitted to HMRC. The 17-day period is specifically aligned to the requirement set by HMRC for payments made through electronic means, ensuring that tax obligations are met promptly without imposing extreme pressure on employers to make very quick payments.

Employers need to be vigilant about this timeline as failing to make the payment within the specified period can lead to penalties and interest charges. Understanding the payment deadlines is crucial for businesses to maintain compliance with tax regulations and avoid any additional costs that could arise from late payments.