Now you can make one annual payment that can cover all the tax, NI due on small and irregular taxable expenses or benefits for the employees which has been implemented by HMRC through PAYE Settlement Agreement (PSA).
All the electronic payments made for a PAYE Settlement Agreement for the tax year ended 5 April 2021 must get clear and reflect into the HMRC bank account by 22 October 2021. You might attract a late payment penalty or must pay interest, or both if the payments will be delayed.
You will need to use the PSA reference number from the payslip that will be provided by HMRC to pay your PAYE Settlement Agreement, for example, XA123456789012. Kindly contact the office dealing with your application for advice if you do not have your PSA reference number.