2025/26 expenses and benefits and employment related securities deadlines

The deadlines for filing 2025/26 expenses and benefits returns and employment related securities returns are both next month on Monday 6 July 2026. The 2025/26 online filing deadline to apply for a PAYE settlement agreement is Sunday 6 July 2026, with payments due by 22 October 2026 (19 October 2026 if not paying electronically).

Here’s a reminder of the key deadlines next month: 

• 6 July 2026: deadline for submitting all 2025/26 P11D(b) and P11D forms (if benefits in kind (BiKs) not processed via payroll) and the employee must receive their copy of the P11D, 
• 6 July 2026: deadline for online reporting of 2025/26 annual returns in respect of employment related securities,
• 19 July 2026: deadline for non-electronic payment of Class 1A National Insurance Contributions (NIC) for 2025/26, and 
• 22 July 2026: deadline for electronic payment of Class 1A NIC for 2025/26. 

Readers are reminded that from April 2027, mandatory payrolling of most  BiKs and expenses, means that income tax and Class 1A NICs will need to be reported through Real Time Information (RTI) and paid in real time.