What would be the point in moving from monthly P32 payments to quarterly at current interest rates on offer? If it's simply to improve cash flow then the company must be in serious trouble if delaying PAYE makes that much difference.
Some payroll software automatically supplies both monthly and quarterly totals, and give you sight of the full year's buildup so that it is easy to keep track of the total liability against the total payments.
What would be the point in moving from monthly P32 payments to quarterly at current interest rates on offer? If it's simply to improve cash flow then the company must be in serious trouble if delaying PAYE makes that much difference.
Because for a business that pays under £1500 per month in tax and Ni they can opt to pay quaterly, thus saves alot of time and hassle each month. No other real benefit cos it still needs to be paid!