When is income tax and NIC due for each tax month?

Income tax and National Insurance Contributions (NIC) for each tax month are due 19 days after the end of the month. This timeline is set to ensure that both employers and taxpayers have adequate time to prepare and submit their calculations. The obligation for payment arises from the previous month, and the 19-day period allows for processing time, thereby enabling individuals and businesses to reconcile their accounts efficiently.

The choice of 19 days after the month ends aligns with the regulatory framework established by tax authorities, which aims to ensure compliance and timely revenue collection. This timeline is particularly important for employers who need to manage their cash flow and tax responsibilities effectively.

The other options do not reflect the established deadlines for payments. They would either provide insufficient time for compliance or misrepresent the actual requirements set forth by tax regulations. The 19-day due date sits within the administrative practices that help streamline the taxation process for all parties involved.