Regulation 97LE Payment of deemed employer PAYE debt and interestF1

The relevant person must pay the amount of the PAYE debt to HMRC within 30 days beginning with the date on which the notice is given.

Interest accruing on the PAYE debt by virtue of section 101 of the Finance Act 2009 after expiry of the period of time mentioned in paragraph (1) shall be treated as chargeable to the relevant person under that section.