How to make an electronic payment for Class 1A NICs declared on your P11D(b) return.

Paying HMRC Paying Class 1A National Insurance contributions (NICs)

Electronic payment for Class 1A NICs declared on your P11D(b) return for the tax year ended 5 April 20xx must clear into the HMRC account by 22 July.

Use the right payment reference when paying Class 1A NICs 

Help ensure your payment is correctly allocated by providing the correct payment reference when making your payment. 

For 2020 returns , use your 13-character Accounts Office reference followed by the numbers 2013. 

Adding 2013 is important because 20 tells us the payment is for the tax year ended 5 April 2020, and 13 lets us know the payment is for Class 1A NICs. The reference should have no gaps between the characters. 

• Log in to your HM Revenue and Customs (HMRC) online account to make a single Direct Debit payment 

• Go to Pay employers’ Class 1A National Insurance – GOV.UK and click the green ‘Pay Now’ button to select one of 3 secure payment methods or for more information on how to pay your Class 1A National Insurance Contributions.