Expenses and benefits for employers

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Deadlines

What you need to do Deadline after the end of the tax year
Report expenses and benefits 6 July
Give your employees a copy of the information 6 July
Report the total Class 1A National Insurance you owe 6 July
Pay Class 1A National Insurance  22 July (19 July if paying by cheque)
Pay tax and Class 1B National Insurance if you have a PAYE Settlement Agreement 22 October (19 October if paying by cheque)
Pay PAYE tax or Class 1 National Insurance if ‘payrolling’ Monthly through payroll

You’ll get a penalty of £100 per 50 employees for each month or part month your P11D(b) is late. You’ll also be charged penalties and interest if you’re late paying HM Revenue and Customs.