Cheque Payments to H.M. Revenue and Customs

As of April 1st this year, all cheque payments made to HMRC by post will be treated as being received on the date when cleared funds reach HMRC's bank account.

The change does not affect payments made by Bank Giro, but if you are still paying by cheque and by post, you will need to ensure that you allow enough time for the payment to reach HMRC and clear by no later than the due date shown on the invoice.

There is (need I say it?) a surcharge for late payment.

It's worth remembering, incidentally, that electronic payments give firms up to 7 extra calendar days to pay - and that payments by Direct Debit provide businesses with at least 10 extra calendar days to pay.