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What is due? |
Deadline1 |
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Form P60s – Year-end earnings summary to be provided to employees. |
31 May 2026 |
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Short term business visitors (STBV) – Report must be submitted to HMRC by this date (this is a PAYE concession where business travellers into the UK are covered by a relevant double tax treaty). |
31 May 2026 |
|
STBV Appendix 8 special arrangement – RTI annual return submission and payment deadline (this is a PAYE relaxation where business travellers into the UK are subject to PAYE). |
31 May 2026 |
|
PAYE Settlement Agreement – Application for items first covered in 2025/26. |
5 July 2026 |
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Termination payment reporting – Taxable termination payments (and benefits on termination) are required to be reported to HMRC. |
6 July 2026 |
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Form P11D – Benefits and expenses summary to be submitted to HMRC and a copy provided to employees. |
6 July 2026 |
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Form P11D(b) – Class 1A NIC form to be submitted to HMRC. |
6 July 2026 |
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Employment Related Securities reporting – Report must be submitted to HMRC by this date (including any required nil returns). |
6 July 2026 |
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Reporting of EMI option grants during 2025/26. |
6 July 2026 |
|
Payment of Class 1A NIC – Payment must clear HMRC’s account by this date. |
22 July 2026 |
|
Payment of Class 1B NIC – Payment must clear HMRC’s account by this date. |
22 October 2026 |
1 Assuming electronic submission.
Other important changes from 6 April 2026
The new rules affecting businesses who use umbrella companies come in to force, as detailed here: Umbrella company tax compliance changes effective 6 April 2026.
There is also an expansion the tax-advantaged “Enterprise Management Incentive” (or EMI) option scheme, with increased thresholds allowing much wider participation, as detailed here: Budget 2025 reveals significant expansions to EMI – can you now qualify?
Please get in touch if you have any questions or require any assistance in relation to the above.