Payroll: annual reporting and tasks
Report expenses and benefits
You can report expenses and benefits using your payroll software, if it has this feature.
You must report expenses and benefits to HMRC by 6 July.
Paying HMRC
Pay any Class 1A National Insurance due on the taxable expenses and benefits you’ve provided. Your payment must be received by 22 July (or 19 July if you’re paying by post).