160-249,1st March 2014,1st April 2014,
90-159,1st April 2014,1st May 2014,
62-89,1st June 2014,1st July 2014,
61,1st July 2014,1st August 2014,
60,1st September 2014,1st October 2014,
59,1st October 2014,1st November 2014,
58,1st December 2014,1st January 2015,
54-57,1st February 2015,1st March 2015,
50-53,1st March 2015,1st April 2015,
Less than 30 with the last 2 characters in their PAYE reference numbers 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 May 2015,1st June 2015,
Less than 30 with the last 2 characters in their PAYE reference numbers BX,1st June 2015,1st July 2015,
40 - 49,1st July 2015,1st August 2015,
Less than 30 with the last 2 characters in their PAYE reference numbers BY,1st August 2015,1st September 2015,
30-39,1st September 2015,1st October 2015,
Less than 30 with the last 2 characters in their PAYE reference numbers BZ,1st October 2015,1st November 2015,
Less than 30 with the last 2 characters in their PAYE reference numbers 02-04, C1-C9, D1-D9, CA-CZ, or DA-DZ,1st December 2015,1st January 2016,
Less than 30 with the last 2 characters in their PAYE reference numbers 00, 05-07, E1-E9 or EA-EZ,1st January 2016,1st February 2016,
Less than 30 with the last 2 characters in their PAYE reference numbers 01, 08-11, F1-F9, G1-G9, FA-FZ or GA-GZ,1st February 2016,1st March 2016,
Less than 30 with the last 2 characters in their PAYE reference numbers 12-16, 3A-3Z, H1-H9 or HA-HZ,1st March 2016,1st April 2016,
Less than 30 with the last 2 characters in their PAYE reference numbers I1-I9 or IA-IZ,1st April 2016,1st May 2016,
Less than 30 with the last 2 characters in their PAYE reference numbers 17-22, 4A-4Z, J1-J9 or JA-JZ,1st May 2016,1st June 2016,
Less than 30 with the last 2 characters in their PAYE reference numbers 23-29, 5A-5Z, K1-K9 or KA-KZ,1st June 2016,1st July 2016,
Less than 30 with the last 2 characters in their PAYE reference numbers 30-37, 6A-6Z, L1-L9 or LA-LZ,1st July 2016,1st August 2016,
Less than 30 with the last 2 characters in their PAYE reference numbers N1-N9 or NA-NZ,1st August 2016,1st September 2016,
Less than 30 with the last 2 characters in their PAYE reference numbers 38-46, 7A-7Z, O1-O9 or OA-OZ,1st September 2016,1st October 2016,
Less than 30 with the last 2 characters in their PAYE reference numbers 47-57, 8A-8Z, Q1-Q9, R1-R9, S1-S9, T1-T9, QA-QZ, RA-RZ, SA-SZ or TA-TZ,1st October 2016,1st November 2016,
Less than 30 with the last 2 characters in their PAYE reference numbers 58-69, 9A-9Z, U1-U9, V1-V9, W1-W9, UA-UZ, VA-VZ or WA-WZ,1st December 2016,1st January 2017,
Less than 30 with the last 2 characters in their PAYE reference numbers 70-83, X1-X9, Y1-Y9, XA-XZ, or YA-YZ,1st January 2017,1st February 2017,
Less than 30 with the last 2 characters in their PAYE reference numbers P1-P9 or PA-PZ,1st February 2017,1st March 2017,
Less than 30 with the last 2 characters in their PAYE reference numbers 84-91 or 93-99,1st March 2017,1st April 2017,
Less than 30 persons in the PAYE scheme not meeting any other description contained in the first column of this table,1st March 2017,1st April 2017,
Employer who does not have a PAYE scheme,1st March 2017,1st April 2017,
New employer ( PAYE income first payable between 1st April 2012 and 31st March 2013),1st April 2017,1st May 2017,
New employer ( PAYE income first payable between 1st April 2013 and 31st March 2014),1st June 2017,1st July 2017,
New employer ( PAYE income first payable between 1st April 2014 and 31st March 2015),1st July 2017,1st August 2017,
New employer ( PAYE income first payable between 1st April 2015 and 31st December 2015),1st September 2017,1st October 2017,
New employer ( PAYE income first payable between 1st January 2016 and 30th September 2016),1st October 2017,1st November 2017,
New employer ( PAYE income first payable between 1st October 2016 and 30th June 2017),1st December 2017,1st January 2018,
New employer ( PAYE income first payable between 1st July 2017 and 30th September 2017),1st January 2018,1st February 2018,