Smaller employers with estimated monthly payments to make of less than £1,500 can ask HMRC to pay quarterly.
The payments are currently less than £1,500 per month and even after the employment allowance is utilised are likely to be just below that limit. On querying the demand for monthly payments with the Employer Helpline I was questioned as to whether the expected annual payments would be below £18,000 and was advised that the annual limit was mentioned in their guidelines. If nothing changes with my client then total payments will be below the limit. But suppose a tax code changes late in the year that puts the annual payment above £18K I cannot predict that now. Has anyone seen mention of the annual limit in guidelines? Is an annual limit practical when doing in year calculations?