Where payments of PAYE and NIC are made electronically, the payment is normally due on 22nd of the month. Where this falls on a non-banking day, such as a weekend or a bank holiday, cleared funds must reach HMRC's account by the last preceding banking day if the payment is to be treated as paid on time.
As 22 August 2010 falls on a Sunday, funds must reach HMRC"s account no later than Friday 20 August. As penalties are charged where PAYE is paid late on more than one occasion during the tax year, it is important that this deadline is missed.
Further details on the payment deadlines can be found on the HMRC website.