The below shows the upcoming tax payment and filing deadlines that you should be aware of. It is
important to remain abreast of these deadlines to avoid penalty and interest charges.
Calendar of key tax deadlines – Employers
| Task |
Note |
Deadline |
Period |
| Employers PAYE/NIC payment and CIS returns & payment due |
* Due on 22nd if paid electronically |
19/04/2025* |
05/04/2025 (month) |
| Employers PAYE/NIC payment and CIS returns & payment due |
* Due on 22nd if paid electronically |
19/05/2025* |
05/05/2025 (month) |
| Give each employee a P60 for 2024/25 |
|
31/05/2025 |
05/04/2025 (year) |
| Changes to advisory fuel rates |
Previous rates can be used until 30/06/2025 if desired. |
01/06/2025 |
01/06/2025 - 31/08/2025 |
| Employers PAYE/NIC payment and CIS returns & payment due |
* Due on 22nd if paid electronically |
19/06/2025* |
05/06/2025 (month) |
| PAYE settlement agreement application deadline |
|
05/07/2025 |
05/04/2025 (year) |
| P11D information for 2024/25 to be given to employees where relevant |
|
06/07/2025 |
05/04/2025 (year) |
| Deadline for notifying HMRC of shares & share options awarded to employees |
|
06/07/2025 |
05/04/2025 (year) |
| Deadline for P11D and P11Db forms to be submitted to HMRC. |
|
06/07/2025 |
05/04/2025 (year) |
| Employers PAYE/NIC payment and CIS returns & payment due |
* Due on 22nd if paid electronically |
19/07/2025* |
05/07/2025 (month) |
| Class 1A NICs payment due to HMRC |
* Due on 22nd if paid electronically |
19/07/2025* |
05/04/2025 (year) |
