Quarterly payments of PAYE/NI to HMRC

A client employer has been paying PAYE/NI quarterly as a smaller employer and following the guidelines on hmrc.gov that say: 

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?

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  • I believe there is an issue with the way HMRC computer has been programmed in respect of quarterly payments under RTI.  I was told on one client that it was not eligible for quarterly payments because there was a large payment due in April and the computer assumes that will continue even when it will not and we know this. If the total in the year is £18K then the monthly amount is £1,500 and I would have expected some flexibility to be included before the case is flagged up as no longer eligible for quarterly payments.