How to pay your Class 1A National Insurance (P11D)

National Insurance, News, P11Ds,

Forms P11D(b) tell HMRC how much Class 1A National insurance is due on expenses and benefits employers have provided to their employees. The filing deadline for these is the 6th July each year.

The deadline for paying over the Class 1A National Insurance is 22nd July each year if you pay by direct transfer or 19th July each year if you pay by cheque.

How to make your payment:

You should receive a payslip from HMRC with these details and the reference to use when making your payment of Class 1A National Insurance. If you haven’t, you can find your Accounts Office reference on any HMRC correspondence relating to your Employer status. Choose your preferred payment method from the details below:

  1. By online banking:
    Sort Code: 08-32-10
    Account Number: 12001039
    Account Name: HMRC Cumbernauld
  2. Debit or Corporate Credit Card
    Follow this link to make payment using a Debit or Corporation Credit card. You cannot use a personal credit card and there will be a fee to use a business credit card, which is non-refundable. You cannot make a part-payment using a card.

Other payment methods are available; you can see those here.

If you would like to speak to HMRC to make an arrangement to pay this liability in instalments, for example as a result of the impact of Coronavirus on your business, you can contact them by calling 0800 024 1222. They’re open Monday to Friday 8am to 4pm.

Remember that interest will be charged on any amounts that aren’t paid by the due date.

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