Class 1A NICs – postal payments must reach your HMRC Accounts Office
Class 1A NICs – cleared electronic payments must reach HMRC bank account
Almost all employers are required to file their annual return online.
If you haven’t already registered to do so, completing the registration process can take up to seven days, and there are penalties if you file your annual return late – so don’t leave registering until the last minute.
Further information is available from HMRC’s payroll year end checklist here >>