||<p>HMRC currently enables employers to pay their PAYE/NIC liability by Direct Debit.
Guidance on how to do this can be found on the gov.uk website at <a href="https://www.gov.uk/pay-paye-tax/direct-debit"
can currently only make single Direct Debit payments, meaning they must set up a payment
each time they pay. This is because the amount owed can include elements which do
not have to be reported to HMRC until too close to the payment deadline to allow us
to automatically collect by Direct Debit.</p><p> </p><p>HMRC recognises the benefits
of payment by Direct Debit and will continue to look at how to enable customers to
set up ongoing Direct Debit arrangements.</p>