| Employers PAYE/NIC payment and CIS returns & payment due |
05/05/2025 (month) |
19/05/2025* |
* Due on 22nd if paid electronically |
| Update employee records and payroll software for new tax year |
For the 2026/27 tax year |
From 6 April 2026 (or earlier if required by payroll software provider) |
|
| Employers PAYE/NIC payment and CIS returns & payment due |
05/08/2025 |
19/08/2025* |
* Due on 22nd if paid electronically |
| P46 (car) forms due if there have been company car changes in the period |
06/07/2025 - 05/10/2025 |
02/11/2025 |
|
| Employers PAYE/NIC payment and CIS returns & payment due |
05/02/2026 (month) |
19/02/2026* |
* Due on 22nd if paid electronically |
| Changes to advisory fuel rates |
01/09/2025 - 30/11/2025 |
01/09/2025 |
Previous rates can be used until 30/09/2024 if desired. |
| Employers PAYE/NIC payment and CIS returns & payment due |
05/10/2025 |
19/10/2025* |
* Due on 22nd if paid electronically |
| Employers PAYE/NIC payment and CIS returns & payment due |
05/09/2025 (month) |
19/09/2025* |
* Due on 22nd if paid electronically |
| P11D information for 2024/25 to be given to employees where relevant |
05/04/2025 (year) |
06/07/2025 |
|
| Employers PAYE/NIC payment and CIS returns & payment due |
05/01/2026 (month) |
19/01/2026* |
* Due on 22nd if paid electronically |
| Employers PAYE/NIC payment and CIS returns & payment due |
05/07/2025 (month) |
19/07/2025* |
* Due on 22nd if paid electronically |
| P46 (car) forms due if there have been company car changes in the period |
06/01/2026 - 05/04/2026 |
05/04/2026 |
(Deadline is 03/05/2025 if using a printed form) |
| Changes to advisory fuel rates |
01/03/2026 - 31/05/2026 |
01/03/2026 |
Previous rates can be used until 31/03/2025 if desired. |
| Employers PAYE/NIC payment and CIS returns & payment due |
05/11/2025 (month) |
19/11/2025* |
* Due on 22nd if paid electronically |
| Prepare for mandatory Payrolling of Benefits in Kind , if applicable, before the start of the tax year |
For the 2026/27 tax year |
05/04/2026 |
Payrolling required for all benefits except beneficial loans and living accommodation |
| Payment for Class 1B NICs (on PAYE Settlement Agreement ) due to HMRC |
05/04/2025 (year) |
19/10/2025* |
* Due on 22nd if paid electronically |
| Changes to advisory fuel rates |
01/06/2025 - 31/08/2025 |
01/06/2025 |
Previous rates can be used until 30/06/2025 if desired. |
| Employers PAYE/NIC payment and CIS returns & payment due |
05/06/2025 (month) |
19/06/2025* |
* Due on 22nd if paid electronically |
| Employers PAYE/NIC payment and CIS returns & payment due |
05/12/2025 (month) |
19/12/2025* |
* Due on 22nd if paid electronically |
| PAYE settlement agreement application deadline |
05/04/2025 (year) |
05/07/2025 |
|
| P46 (car) forms due if there have been company car changes in the period |
06/10/2025 - 05/01/2026 |
02/02/2026 |
|
| P46 (car) forms due if there have been company car changes in the period |
06/04/2025 - 05/07/2025 |
02/08/2025 |
|
| Changes to advisory fuel rates |
01/12/2025 - 28/02/2026 |
1/12/2025 |
Previous rates can be used until 31/12/2024 if desired. |
| Employers PAYE/NIC payment and CIS returns & payment due |
05/03/2026 (month) |
19/03/2026* |
* Due on 22nd if paid electronically |
| Deadline for P11D and P11Db forms to be submitted to HMRC. |
05/04/2025 (year) |
06/07/2025 |
|
| Give each employee a P60 for 2024/25 |
05/04/2025 (year) |
31/05/2025 |
|
| Class 1A NICs payment due to HMRC |
05/04/2025 (year) |
19/07/2025* |
* Due on 22nd if paid electronically |
| Employers PAYE/NIC payment and CIS returns & payment due |
05/04/2025 (month) |
19/04/2025* |
* Due on 22nd if paid electronically |
| Deadline for notifying HMRC of shares & share options awarded to employees |
05/04/2025 (year) |
06/07/2025 |
|
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