However, to avoid getting caught out by bank holidays and weekends, ensure that payment is made early when the normal payment day falls on a bank holiday or a weekend. When this happens, the payment (or in the case of electronic payments, cleared funds) must reach HMRC by the last working day before the bank holiday or weekend on which the normal payment day falls.
In 2014/15, where payment is not made electronically (so must reach HMRC by the 19th of the month), payment should be made early in July 2014, October 2014 and April 2015 to allow for the fact that the 19th falls on a weekend.
Where payment is made electronically, payment should be sent in early in June 2014, November 2014, February 2015 and March 2015 to allow for the fact that the 22nd falls on a weekend (unless the Faster Payment service issued).
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