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If you currently do NOT have a payroll scheme  1st April 2017
     
If you are a new Employer and your first PAYE was payable  
  1st April 2012 and 31st March 2013 1st May 2017
  1st April 2013 and 31st March 2014 1st July 2017
  1st April 2014 and 31st March 2015 1st August 2017
  1st April 2015 and 31st December 2015 1st October 2017
  1st January 2016 and 30th September 2016 1st November 2017
  1st October 2016 and 30th June 2017 1st January 2018
  1st July 2017 and 30th September 2017 1st February 2018
     
Fewer than 30 with the last 2 characters in their PAYE reference number   
  84-91, 93-99 1st April 2017
  P1-P9 or PA-PZ 1st March 2017 
  70-83, X1-X9, Y1-Y9, XA-XZ or YA-YZ 1st February 2017
  58-69, 9A-9Z, U1-U9, V1-V9, W1-W9, UA-UZ, VA-VZ or WA-WZ 1st January 2017
  47-57, 8A-8Z, Q1-Q9, R1-R9, S1-S9, T1-T9, QA-QZ, RA-RZ, SA-SZ or TA-TZ 1st November 2016
  38-46, 7A-7Z, O1-O9 or OA-OZ 1st October 2016
  N1-N9 or NA-NZ 1st September 2016
  30-37, 6A-6Z, L1-L9 or LA-LZ 1st August 2016
  23-29, 5A-5Z, K1-K9 or KA-KZ 1st July 2016
  17-22, 4A-4Z, J1-J9 or JA-JZ 1st June 2016
  I1-I9 or IA-IZ 1st May 2016
  12-16, 3A-3Z, H1-H9 or HA-HZ 1st April 2016
  01, 08-11, F1-F9, G1-G9, FA-FZ or GA-GZ 1st March 2016
  00 05-07, E1-E9 or EA-EZ 1st February 2016
  02-04, C1-C9, D1-D9, CA-CZ or DA-DZ 1st January 2016
  BZ 1st November 2015 
  BY 1st September 2015 
  BX 1st July 2015 
  92, A1-A9, B1-B9, AA-AZ, BA-BW, M1-M9, MA-MZ, Z1-Z9, ZA-ZZ , 0A-0Z, 1A-1Z or 2A-2Z 1st June 2016 
  Unless otherwise described  1st April 2017
   
 If you employ more than 30 Employees. and the number is between:-  
   30 -39  1st October 2015
  40 - 49  1st August 2015 
  50 - 53  1st April 2015 
  54 - 57   1st March 2015
 

58 

1st January 2015 
  59 1st November 2014
  60 1st October 2014 
  61 1st August 2014 
  62 - 89 1st July 2014 
  90 - 159 1st May 2014 
  160 - 249 1st April 2014 
  250 - 349 1st February 2014 
  350 - 499  1st January 2014
  500 - 799 1st November 2013
  800 - 1249 1st October 2013
  1250 - 1999 1st September 2013
  2000 - 2999  1st August 2013 
  3000 - 3999 1st July 2013
  4000 - 4099  1st June 2013 
  4100 - 5999  1st May 2013
  6000 - 9999  1st April 2013
  10000 - 19999  1st March 2013
  20000 - 29999  1st February 2013
  30000 - 49999 1st January 2013
  50000 - 119999 1st November 2012
  120000 + 1st October 2012
     

Call or Write to

Abacus Accountants
9 Ruthin Road
Denbigh
Denbighshire
LL16 3EH

Telephone us on

01745 814440

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Fax us on

01745 814448

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01244 940114