What is due?

Deadline¹

Form P60s – Year-end earnings summary to be provided to employees.

31 May 2026

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

Termination payment reporting – Taxable termination payments (and benefits on termination) are required to be reported to HMRC.

6 July 2026

Form P11D – Benefits and expenses summary to be submitted to HMRC and a copy provided to employees.

6 July 2026

Form P11D(b) – Class 1A NIC form to be submitted to HMRC.

6 July 2026

Employment Related Securities reporting – Report must be submitted to HMRC by this date (including any required nil returns).

6 July 2026

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