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Tax and National Insurance contributions (also known as ‘HMRC liabilities’) are due quarterly or monthly, depending on the amount.  If you're employing one or two people you will probably pay quarterly.

You will receive invoices from Enable Payroll for your HMRC liabilities. 

You will then pay HMRC directly, quoting the reference number on the invoice. 

You can pay via your own online banking, via HMRC’s website, or by cheque.  Full details of these options will be on the invoice.

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