Either every month or every quarter, I will send the council a P30 report which is a breakdown of what the council must pay to HMRC.

The P30 includes three key areas:

Income tax – the total amount of income tax deducted from your employees.

National insurance contributions – the total amount of employer and employee national insurance contributions.

Year to date section – any shortfall including underpaid or overpaid amounts.

Total amount due – section 1, 2 & 3 totalled together. This is the amount to pay to HMRC.

At the bottom of the P30 is the date you should paid HMRC, the reference you should use to make payment and the bank details to make the payment to, an example below:

Payment should reach HMRC by 22/10/2025. Pay account name HMRC Cumbernauld, account number 12001039, sort code 08-32-10, with reference 123PX123456789104 .For more payment methods, see www.gov.uk/pay-paye-tax.

With reference 123PX123456789104, The ‘04’ on the end, in this case would represent month 4 of the financial year, this will change each month or each quarter.

If you have access to the council's government gateway account, the council can set up a direct debit. If the council still send a cheque please ensure they receive this at least 3 working days prior to the payment due date. Please send a cheque to:

HMRC

Direct

BX5 5BD

Late payments may result in a penalty fine.