Amount due in period

The amount due is calculated as follows:

• the latest year to date figures of tax, National Insurance and Student Loans reported for each employee from your FPS submissions
• less the latest year to date figures of credits claimed from your EPS submissions
• less any Employment Allowance due
• less the total of all previous amounts due in the current tax year
• plus any CIS tax and Class 1A National Insurance
• plus any penalties and any interest due

A breakdown of this month's charge, together with the payments allocated against that amount, is shown when you select the tax month that you want to view by following the relevant link in the date column.

Where no return information for the relevant period has been submitted, a specified charge (an estimate based on previous return information) will be shown shortly after the 23rd of the month.

Find further information on how you calculate the amount of PAYE to pay