Reminder: 2024/25 expenses and benefits/employment related securities deadlines

We take this opportunity to remind you of the forthcoming deadline for 2024/25 expenses and benefits returns/employment related securities which is this coming weekend on Sunday 6 July 2025. The 2024/25 online filing deadline to apply for a PAYE settlement agreement is Saturday 5 July 2025, with payments due by 22 October 2025 (19 October 2025 if not paying electronically).

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

• 6 July 2025: deadline for submitting all 2024/25 P11D(b) and P11D forms (if benefits not processed via payroll) and the employee must receive their copy of the P11D, 

• 6 July 2025: deadline for online reporting of the 2024/25 annual return in respect of employment related securities,

• 19 July 2025: deadline for non-electronic payment of Class 1A National Insurance Contributions (NIC) for 2024/25, and 
• 22 July 2025: deadline for electronic payment of Class 1A NIC for 2024/25. 

HMRC are continuing to hold a series of webinars for employers and payroll providers on a range of related topics. The latest webinars available to register for will cover:

• Social functions and parties,
• Travel expenses, and
• Company cars and vans.