SolvedPAYE70018 | PAYE operation: aspects of PAYE operation - employer: best practice for reporting PAYE information ‘on or before’ paying an employee
From HM Revenue & Customs · PAYE Manual
For advice from employers, payroll professionals and agents on how to successfully report ‘on or before’ paying an employee you can refer to the best practice for reporting PAYE information ‘on or before’ paying an employee (PDF 70KB).