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<p>Employers can pay their PAYE/NIC liability by Direct Debit. However, it is currently
only possible to make single Direct Debit payments.</p><p>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 HMRC to automatically collect tax due by Direct Debit.
Even the most straightforward employer schemes may have variances in the amount due
to HMRC throughout the year meaning a continuing Direct Debit for a set amount would
not be appropriate.</p><p>HMRC do recognise the benefits of enabling employers to
pay this way and are looking at how they can overcome these issues in order to allow
employers to set up a recurring Direct Debit.</p>
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