How to pay your PAYE bill, and earn points on it
An employer's PAYE bill is due by the 22nd of the next tax month, or the 22nd after the quarter for quarterly payers, with the 13-character accounts office reference. HMRC takes corporate cards for a fee but not personal credit cards. Paid through RewardsPilot, the bill earns 4 points per £1.
When the PAYE bill is due
- Monthly payers: by the 22nd of the next tax month.
- Quarterly payers: by the 22nd after the end of the quarter, for example 22 July for the 6 April to 5 July quarter.
- A cheque sent by post must reach HMRC by the 19th. HMRC may charge interest and penalties on late payment.
The payment reference
Your 13-character accounts office reference number, without spaces. Early or late payments need 4 extra digits added; HMRC's online service works these out for you.
Ways to pay HMRC
- Direct Debit, set up in your HMRC online account at least 4 working days before the due date.
- Approving a payment through your online bank account.
- Faster Payments, CHAPS or Bacs to the HMRC account on your payment reminder.
- Debit or corporate credit card online.
Paying by credit card
HMRC accepts a corporate credit card or corporate debit card online, for a non-refundable fee, and a personal debit card free. It does not accept personal credit cards. A card payment counts on the day it is made, even at weekends and on bank holidays.
Source: GOV.UK, "Pay employers' PAYE". Checked 29 September 2026.
Paying the PAYE bill through RewardsPilot
- Submit the PAYE bill in the member portal with its amount, reference and pay-by date.
- RewardsPilot invoices the business. The invoice is due one day before the bill's pay-by date, so HMRC is paid on time.
- RewardsPilot pays HMRC on the business's behalf, using the reference on the PAYE bill.
- When RewardsPilot's invoice is paid and clears, 4 RewardsPilot points per £1 of the PAYE bill are credited. They never expire, transfer to airline miles, or sell back for cash at 3%.
| PAYE bill | RewardsPilot invoice (bill + 20% VAT on our service) | Points earned | Or sold back for cash |
|---|---|---|---|
| £40,000 | £48,000 | 160,000 | £1,200 |
What the points buy: how many Avios for a flight.
The VAT on RewardsPilot's invoice
RewardsPilot's invoice is for its own service, Corporate Membership and Business Services Ecosystem, and VAT is applied to the full taxable supply value.
Under the specialist tax advice and sign-off obtained for the approved structure, for VAT-registered businesses using the services for taxable business activities, the VAT is intended to be recoverable through the normal VAT return process, subject to the business's individual VAT position and the normal VAT recovery rules. In those circumstances it is principally a cash-flow timing consideration rather than a long-term additional cost.
This is not tax advice. Each business and its accountant should satisfy themselves that VAT recovery is appropriate to their circumstances, and RewardsPilot will speak directly with your accountant.
Questions
Can I pay my PAYE bill by credit card?
HMRC accepts a corporate credit card or corporate debit card online, for a non-refundable fee, and a personal debit card free. It does not accept personal credit cards. A card payment counts on the day it is made, even at weekends and on bank holidays. Paying through RewardsPilot is different: the business pays RewardsPilot's invoice from its bank account and RewardsPilot pays HMRC.
When is my PAYE bill due?
Monthly payers: by the 22nd of the next tax month.
How many points does a £40,000 PAYE bill earn?
160,000 RewardsPilot points, at 4 per £1. RewardsPilot's invoice is £48,000: the £40,000 PAYE bill plus £8,000 VAT on RewardsPilot's service. Sold back for cash, the points are worth £1,200.
Does HMRC still get paid on time?
Yes. RewardsPilot's invoice is due one day before the pay-by date, and RewardsPilot pays HMRC using the reference on the PAYE bill.
Is the VAT on RewardsPilot's invoice recoverable?
Under the specialist tax advice and sign-off obtained for the approved structure, for VAT-registered businesses using the services for taxable business activities, the VAT is intended to be recoverable through the normal VAT return process, subject to the business's individual VAT position and the normal VAT recovery rules. In those circumstances it is principally a cash-flow timing consideration rather than a long-term additional cost.
Rules are quoted from GOV.UK and can change; check your own bill or account for your deadline. Programme facts come from the published RewardsPilot rate and the Rewards Programme Rules.