Expenses and benefits for employers
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聽 | 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 鈥榩ayrolling鈥� | Monthly through payroll |
You鈥檒l get a penalty of 拢100 per 50 employees for each month or part month your P11D(b) is late. You鈥檒l also be charged penalties and interest if you鈥檙e late paying HM Revenue and Customs.