Don’t forget that if you pay your PAYE quarterly the deductions for July, August and September 2011 are due on or before October 19th unless you’re paying electronically in which case you have until October 22nd for the money to arrive in HMRC’s bank account.

If you are registered as an employer but have not deducted any PAYE or NationalInsurance from your employees during the quarter you must tell HMRC by submitting a £nil return.

FreeAgent users are reminded this payment is due in the Tax Timeline on their Overview page.

If you’re not using FreeAgent, and I can already hear voices in Edinburgh saying “Who isn’t using FreeAgent?”, then you can sign up with Business Link and receive e-mail reminders from them. The only problem with the Business Link scheme is that you have to register using your Government Gateway details and who can ever remember where they are!