Our calendar for the 2025/26 tax year is designed to help employers stay on top of important deadlines and ensure compliance with HMRC requirements.
We have outlined key dates and changes, including deadlines for payroll submissions, tax filings, and other critical reporting obligations. By keeping track of these, employers can avoid penalties and ensure smooth operations throughout the financial year.
Whether managing payroll, handling share schemes, or dealing with international mobility, this calendar is an essential tool for staying organised and compliant.
04: Publish Gender Pay Gap data for the private sector and charities.
05: Last day of the 2024/25 tax year.
05: Preliminary data snapshot for Gender Pay Gap (GPG) reporting in the private sector and charities should reflect the pay period as of this date and must be published within 12 months.
05: The final Full Payment submission for the 2024/25 tax year is due on or before the last payday preceding this date.
05: Deadline to register with HMRC to payroll benefits for the 2025/26 tax year.
05: 2024/25 deadline for pension contributions.
06: Start of the 2025/26 tax year.
06: Annual employment-related share plan return including Enterprise Management Incentive (EMI), Company Share Option Plan (CSOP), Share Incentive Plan (SIP) Save As You Earn (SAYE), and non tax advantaged share plan open for online filing with HMRC.
06: Non-domicile regime replaced with the FIG regime.
06: New right to neonatal care leave and pay comes into play
19: Monthly deadline for non-electronic payments of Construction Industry Scheme (CIS), National Insurance Contributions (NIC), and Pay As You Earn (PAYE) to HMRC.
22: Monthly deadline for electronic remittance of CIS, NIC, and PAYE to HMRC.
May 2025
03: Deadline for submitting form P46 (Car) for quarter ending 5 April 2025.
19: Monthly deadline for postal payments of CIS, NIC, and PAYE to HMRC.
22: Monthly deadline for electronic remittance of CIS, NIC, and PAYE to HMRC.
31: Give a form P60 to all employees;
31: Provide information to Forvis Mazars for assistance with the 2024/25 forms P11D and PAYE Settlement Agreement (PSA).
31: Deadline to inform employees about the payrolling of benefits for the 2024/25 tax year, including which benefits are payrolled and their cash equivalents.
31: Submit 2024/25 returns and pay PAYE for employees under an Appendix 8 Scheme.
31: Report Short Term Business Visitors to HMRC for the 2024/25 tax year under an Appendix 4 agreement.
June 2025
01: New Advisory Fuel Rates (AFR) for company car users published.
19: Monthly deadline for postal payments of CIS, NIC, and PAYE to HMRC.
22: Monthly deadline for electronic remittance of CIS, NIC, and PAYE to HMRC.
July 2025
04: Deadline for reimbursement of PAYE on notional payments.
05: Deadline for applying for PAYE Settlement Agreement (PSA) for 2024/25.
06: Submit forms P11D online to HMRC
06: Notifying HMRC of any redundancy and termination packages paid during 2024/25 where the total package exceeds £30,000 and includes benefits in kind.
06: Deadline for employees to make good on certain non-payrolled benefits in kind provided in the 2024/25 tax year
06: HMRC deadline for filing non-tax-advantaged arrangement information on employee share benefits for 2024/25 is upcoming. No reminders will be sent, and automatic penalties will apply for late submissions.
06: Deadline for submitting form P11D for 2024/25 is for employees under an EP Appendix 7B scheme.
06: Deadline to report to HMRC the grant of EMI options between 6 April 2024 – 5 April 2025. Failure to meet this deadline will result in the options losing EMI qualification status.
19: Monthly deadline for postal payments of CIS, NIC, and PAYE to HMRC.
19: Annual deadline for postal remittance of Class 1A NIC to HMRC.
19: Pay estimated Class 1A NIC for UK inbound tax equalised employees covered by an EP Appendix 7A scheme and “actual” Class 1A NIC for employees covered by an Appendix 7B scheme.
22: Monthly deadline for electronic remittance of CIS, NIC, and PAYE to HMRC.
22: Annual deadline for electronic remittance of Class 1A NIC to HMRC.
31: Contractual deadline for submitting PSA computations to HMRC for 202425 unless a different date has been agreed with HMRC.
31: Second Payment on Account for Income Tax for 2024/25 tax year.
August 2025
02: Deadline for submitting Form P46(Car) for quarter ending 5 July 2025.
19: Monthly deadline for postal payments of CIS, NIC, and PAYE to HMRC.
22: Monthly deadline for electronic remittance of CIS, NIC, and PAYE to HMRC.
September 2025
01: New Advisory Fuel Rates (AFR) for company car users published.
19: Monthly deadline for postal payments of CIS, NIC, and PAYE to HMRC.
22: Monthly deadline for electronic remittance of CIS, NIC, and PAYE to HMRC.
October 2025
05: Deadline for Self-Assessment registration (unless a disposal of UK residential property, in which case, a reporting and payment deadline of 60 days from completion applies).
06: 2nd automatic penalty of £300 applied for late share plan returns.
19: Monthly deadline for postal payments of CIS, NIC, and PAYE to HMRC.
19: Final date for postal payments to HMRC for income tax and Class 1B NIC liability on a PSA.
22: Monthly deadline for electronic remittance of CIS, NIC, and PAYE to HMRC.
31: Deadline for postal submission of Self-Assessment tax returns for tax year ended 5 April 2025.
November 2025
02: Deadline for submitting form P46 (Car) for quarter ending 5 October 2025.
19: Monthly deadline for postal payments of CIS, NIC, and PAYE to HMRC.
22: Monthly deadline for electronic remittance of CIS, NIC, and PAYE to HMRC.
December 2025
01: New Advisory Fuel Rates (AFR) for company car users published.
19: Monthly deadline for postal payments of CIS, NIC, and PAYE to HMRC.
22: Monthly deadline for electronic remittance of CIS, NIC, and PAYE to HMRC.
January 2026
06: 3rd automatic penalty of £300 applied for late share plan returns.
19: Monthly deadline for postal payments of CIS, NIC, and PAYE to HMRC.
22: Monthly deadline for electronic remittance of CIS, NIC, and PAYE to HMRC.
31: Deadline for filing Self-Assessment Tax Returns for tax year ended 5 April 2025.
31: Balancing payment of tax due for 2024/25 and first Payment on Account for Income Tax for 2025/26 (unless a disposal of UK residential property, in which case, a reporting and payment deadline of 60 days from completion applies).
31: Deadline to submit forms P11D and P11D(b) for 2024/25 for employees covered by an EP Appendix 6 or Appendix 7A scheme.
February 2026
02: Deadline for submitting form P46 (Car) for quarter ending 5 January 2026.
19: Monthly deadline for postal payments of CIS, NIC, and PAYE to HMRC.
22: Monthly deadline for electronic remittance of CIS, NIC, and PAYE to HMRC.
March 2026
19: Monthly deadline for postal payments of CIS, NIC, and PAYE to HMRC.
22: Monthly deadline for electronic remittance of CIS, NIC, and PAYE to HMRC.
30: Publish Gender Pay Gap data for public sector organisations
31: Deadline for any additional Class 1 or Class 1A NIC to be paid over to HMRC.
31: Deadline for payment of residual Class 1 and Class 1A to HMRC under a NIC Settlement Return’ (NSR) for Appendix 7A schemes, submit the NSR to HMRC.
April 2026
01: 2026/27 financial year begins
01: The NMW and NLW rate increases comes into effect
04: Publish Gender Pay Gap data for the private sector and charities
05: Last day of the 2025/26 tax year
05: The final Full Payment submission for the 2025/26 tax year is due on or before the last payday preceding this date
05: Preliminary data snapshot for Gender Pay Gap (GPG) reporting in the private sector and charities should reflect the pay period as of this date and must be published within 12 months.
05: The final Full Payment submission for the 2025/26 tax year is due on or before the last payday preceding this date.
05: Deadline to register with HMRC to payroll benefits for the 2026/27 tax year.
When Off Payroll Workers are engaged, it is important that their employment status has been accurately considered and assessed.
Non-reimbursed expenses connected to a worker’s job reduces their pay for National Minimum Wage (NMW) purposes. For example, requiring a worker to purchase specific items of clothing to adhere to a dress code/ uniform policy such as black shoes, black trousers.
S431 ITEPA 2003 tax elections for restricted share acquisitions do not need to be filed with HMRC but it is essential to keep copies and ensure signed within14 days of share acquisition.
Even if you are not operating in the construction industry, you may still have to register into the CIS if you pay subcontractors for construction work.
Handy hints
Internationally mobile employees who have UK workdays should have relevant share transactions included on annual share scheme returns for ERS reporting purposes.
The increased National Living/Minimum Wage rates apply from the first full pay period occurring after 1 April, e.g. a pay period running from 15 March to 14 April would see the rate increases being applied from 15 April.
The corporation tax deduction when providing shares to employees can be significant for the employer.
In certain share scheme situations, employer NIC can be paid by employees, reducing their overall income tax liability and costs for the employer.
A STBVA cannot apply to visitors from overseas ranches of a UK company and PAYE is due from day one.
Did you know?
Salary sacrifice for pensions generates significant employee and employer NIC savings.
It is not just quoted company employee share awards that require PAYE withholding for taxable events, private company share awards can sometimes require payroll process in too, particularly when shares in a subsidiary company have been awarded. Take advice to ensure you understand when to payroll and when the liability can be met by the employee under self assessment.
It is the season to be jolly! Make sure your employees’ Christmas party doesn’t leave you with a tax and reporting hangover! Don’t forget to include the VAT when assessing if you are over the annual function exemption limit of £150 per tax year per head.
Where salary sacrifice arrangements are in place, it will be important to consider whether the Optional Remuneration rules apply and there is a P11D reporting requirement.
If you pay your employees a car allowance and they receive less than 45p per mile for qualifying business mileage, you can reclaim NIC for the employee and employer.
If you operate in hospitality, it may be a good idea to get a TRONC setup to save employer and employee NIC on any tips and gratuities paid.
Important
The Corporate Criminal Offences (‘CCO’) for the failure to prevent the facilitation of tax evasion came into force on 30 September 2017 as part of the Criminal Finances Act 2017 (‘CFA’). CCO applies to all corporate bodies and partnerships. The legislation is widely drawn and applies to the evasion of any tax (from HMRC Guidance). Due care in this regard should form part of your overall Tax Governance framework.
Due to the current economic and political issues, immigration changes are occurring frequently, often without notice. In this instance, our Immigration team will continue to provide alerts/updates with regards to changes in law and policy as they occur.
Get in touch with our team of specialists
As a full-service accounting firm, we can support you with all your employment needs, including tax, equity reward, global mobility, immigration, accounting, payroll, HR and much more.
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