Key payroll dates

1 April New rates for National Living Wage and National Minimum Wage become effective.
6 April New tax year begins.
19 April Deadline for RTI Real Time Information is the current method for reporting PAYE to HMRC, comprising FPS and EPS submissions. submissions for the year.
31 May Issue P60s to employees.
6 July Return forms P11D P11D is used by employers to report end-of-year expenses and benefits for employees who earned more than £8,500. Employees who receive Benefits in Kind (BiK) are entitled to an end of year report that outlines their benefits and expenses in the tax year. to HMRC His Majesty's Revenue and Customs is a non-ministerial department of the UK Government responsible for the collection of taxes, the payment of some forms of state support, the administration of other regulatory regimes including the national minimum wage and the issuance of national insurance numbers..
6 July Issue forms P11D to employees.
19 July Class 1A Employers pay these directly on their employee’s expenses or benefits. payment due (P11Ds P11D is used by employers to report end-of-year expenses and benefits for employees who earned more than £8,500. Employees who receive Benefits in Kind (BiK) are entitled to an end of year report that outlines their benefits and expenses in the tax year.) if paying by cheque.
22 July Class 1A payment due (P11Ds) if paying electronically.
19 October Class 1B Employers pay these directly on their employee’s expenses or benefits. payment due (P11Ds) if paying by cheque.
22 October Class 1B payment due (P11Ds) if paying electronically.