Key Dates
Monthly
- 19th - Employer Payment Summary (EPS) deadline
- 19th - Pay HMRC PAYE/NIC due for prior month if paid by cheque
- 22nd - Pay HMRC PAYE/NIC due for prior month if paid electronically
Annually
- 1st April - National Living Wage rates change
- 5th April - Tax year end
- 6th April - Start of tax year
- 31st May - P60 deadline
- 6th July - P11D (expenses and benefits statement) deadline
- 22nd July - Class 1A payment due to HMRC (19th if cheque)
- 22nd October - Class 1B payment due to HMRC (19th if cheque)
- 1st March/ 1st June / 1st September / 1st December - Advisory fuel rates for company cars change




