Payroll news - HMRC introducing variable Direct Debit payment plan.

From 19 September 2022 HM Revenue & Customs are introducing a new variable Direct Debit payment plan.

The service will be accessible through HMRC's pay employer's PAYE or directly through the PAYE section of business tax account.

These changes will show on the employers’ liabilities and payments screens on the PAYE section of the business tax account. A link will appear to enable a direct debit to be set up which authorises HMRC to collect the PAYE based on the information held from Real Time Information (RTI) submissions.

As the direct debit has to be set up by a bank account signatory, this needs to be set up by the employer.