PAYE & CIS Payments Due

For the tax month ending 5th September 2025

Employers and contractors need to ensure that PAYE (Pay As You Earn) and CIS (Construction Industry Scheme) payments are made to HMRC by 19th September 2025.

• PAYE covers Income Tax and National Insurance contributions deducted from employees’ wages.

• CIS requires contractors to deduct tax from subcontractor payments and pay it to HMRC.

⚠️ Key points to remember:

• If you pay electronically, you have until 22nd September 2025 to make payment.

• Late payments can result in interest charges and penalties from HMRC.

• It’s vital to submit your Full Payment Submission (FPS) and/or Employer Payment Summary (EPS) to HMRC on time to avoid fines.

At JDH Accounting Solutions, we can take care of your payroll and CIS responsibilities, ensuring all returns and payments are processed accurately and on time. This gives you peace of mind, knowing you’re fully compliant while avoiding unnecessary penalties.