In order to avoid penalties and interest, it is important to make sure you pay HMRC on time for tax, employee and employer national insurance and student loan deductions.
Here is a note of each quarter’s payment and payment deadlines:
Quarter Period for Payment Date
Quarter 1 6th April to 5th July 22nd July
Quarter 2 6th July to 5th October 22nd October
Quarter 3 6th October to 5th January 22nd January
Quarter 4 6th January to 5th April 22nd April
If your PAYE exceeds over £1,500 a month, you will have to pay HMRC monthly instead of quarterly.
The best way to pay them is directly via their website, you will get a confirmation email from them stating all the transaction details in case there was ever a dispute of payments- https://www.tax.service.gov.uk/pay-online/epaye