Payroll-related payments to HMRC must be made by 22nd of the month following the month in which the return is processed. Payments can be made online via HMRC’s website or through your bank. When the latter happens, you may need to quote a reference that lets HMRC know who or what the payment is from.
The payment reference to quote is the Office Reference Number consisting of 13 alphanumeric characters. It is in this format: 478PN12345678.
This HMRC site provides various ways to pay.
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